definiens: or means ( a ) any foreign, federal, state, provincial or local income, earnings, profits, gross receipts, franchise, capitalstock, net worth, sales, use, value added, occupancy, general property, real property, personal property, intangible property, transfer, fuel, excise, escheat, unclaimed property, payroll, withholding ( including under Section 409A of the Code ), unemployment compensation, socialsecurity, retirement, environmental ( including any Taxes imposed under Section 59A of the Code ) or other tax of any nature ; ( b ) any foreign, federal, state or local organization fee, qualification fee, annual report fee, filing fee, occupation fee, assessment, sewer rent or other fee orcharges of any nature ; or ( c ) any deficiency, interest or penalty imposed with respect to any of the foregoing ( or for the failure to file a TaxReturn or a complete and accurate Tax Return )