definiens: shall mean any tax of any kind whatsoever, includ ing any income tax, franchise tax, capital gains tax, gross receipts tax, value - added tax, sur tax, estimated tax, unemployment tax, excise tax, a d valorem tax, transfer tax, stamp tax, sales tax, use tax, p roperty tax, escheat or unclaimed property obligati on, business tax, withholding tax, payroll tax ( including employ ment, social security and disability taxes ) or any liability incurred or borne by virtue of the application of T reasury Regulation Section 1.1502 - 6 ( or any similar or corresponding provision of state, local or foreign Legal Requirements ), as a transferee or successor, by contract or otherwise by operation of Legal Requirement, and including any interest, penalty or addition theret o, in each case imposed, assessed or collected by or under the authority of any Governmental Body