definiens: shall mean any tax ( including any income tax, fra nchise tax, capital gains tax, estimated tax, gross receipts tax, value - added tax, surtax, e xcise tax, ad valorem tax, transfer tax, stamp tax, sales tax, use tax, property tax, business tax, occupation tax, in ventory tax, occupancy tax, withholding tax or payr oll tax ), levy, assessment, tariff, impost, imposition, toll, duty ( including any customs duty ), deficiency or fee, an d any related charge or amount ( including any fine, penalty or in terest ), that is, has been or may in the future be ( a ) imposed, assessed or collected by or under the authority of any Governmental Body, or ( b ) any Liability for the payment of any amounts of the type described above in this sen tence as a result of being a transferee of or succe ssor to any 12