definiens: or means ( i ) any federal, state, local or foreign income, gross receipts, franchise, estimated, alternativeminimum, add - on minimum, sales, use, transfer, registration, value added, excise, natural resources, severance, stamp, occupation, premium, windfall profit, environmental, customs, duties, real property, personal property, capital stock, socialsecurity, unemployment, disability, payroll, license, employee or other withholding, or other tax, of any kind whatsoever, including any interest, penalties or additions to tax or additional amounts in respect of the foregoing, ( ii ) any Liability for orin respect of the payment of any amount of a type described in clause ( i ) of this definition as a result of being or having beena member of an Affiliated Group, or ( iii ) any Liability for or in respect of the payment of any amount described in clauses(i ) or ( ii ) of this definition as a transferee or successor, by contract or otherwise