definiens: means all federal, state, local, foreign and other income, gross receipts, sales, use, production, ad valorem, transfer, franchise, registration, profits, license, lease, service, service use, withholding, payroll, employment, unemployment, estimated, excise, severance, environmental, stamp, occupation, premium, property ( real or personal ), real property gains, windfallprofits, customs, duties or other taxes, fees, assessments or charges of any kind whatsoever, together with any interest, fines, additions or penalties with respect thereto penalties or additional amounts incurred or accrued under applicable Laws orassessed, charged or imposed by any Governmental Authority provided that any interest, fines, additions or penalties with respectthereto or additional amounts that relate to Taxes for any taxable period ( including any portion of any taxable period ending onor before the Closing Date ) shall be deemed to be Taxes for such period, regardless of when such items are incurred, accrued, assessed or imposed