definiens: means all of the following : ( i ) any net income, withholding, alternative or add - on minimum tax, gross income, gross receipts, sales, use, value added, ad valorem, transfer, franchise, profits, license, excise, severance, stamp, occupation, premium, property, environmental or windfallprofit tax, capital tax, customs duty or other tax, governmental fee or otherlike assessment, together with any interest, penalty or additional amount due, imposed by any governmental, regulatory or administrative entity or agencyresponsible for the imposition of any such tax ( domestic or foreign ) ; ( ii ) anyLiability for the payment of any amounts of the type described in clause ( i)above as a result of being a member of any affiliated, consolidated, combined, unitary or other group for any taxable period ; and ( iii ) any Liability for thepayment of any amounts of the type described in clause ( i ) or ( ii ) above as aresult of any express or implied obligation to indemnify any other Person