definiens: means any national, state, local or othe r income, gross receipts, franchise, estimated, alt ernative minimum, add - on minimum, sales, use, transfer, regi stration, all gross receipts, sales, use, ad valorem, value added, excise, natural resources, severance, stamp, occupation, premium, windfall profit, assets, mini mum income, environmental, customs, duties, real proper ty, personal property, capital stock, social securi ty obligations or contributions, unemployment, disabil ity, payroll, license, employee or other withholdin g, or other tax or governmental charge, of any kind whatsoever, including any interest, penalties or additions to tax or additional amounts in respect of the foregoing ; the foregoing shall include any transferee or secondar y liability for a Tax and any liability assumed by agreement or arising as a result of being ( or ceasing to be ) a member of any affiliated group of corporations ( or being incl uded, or required to be included, in any tax return relating thereto )