definiens: or shall mean any ( A ) foreign, federal, state or local income, grossreceipts, franchise, license, severance, occupation, premium, environmental ( including taxesunder Code Section 59A ), customs, duties, profits, disability, registration, alternative or add · onminimum, estimated, withholding, payroll, employment, unemployment insurance, socialsecurity ( or similar ), excise, sales, use, value - added, goods and services, occupancy, franchise, real property, personal property, business and occupation, mercantile, windfall profits, capitalstock, stamp, transfer, workers ' compensation or other tax, fee or imposition of any kindwhatsoever, including any interest, penalties, additions, assessments or deferred liability withrespect thereto, whether disputed or not ; ( B ) liability for the payment of Tax as the result ofmembership in any combined, unitary, consolidated or other affiliated group ; and ( C ) transferee, successor or secondary liability ' in respect of any Tax ( whether imposed by Law or contractualarrangement ) .