definiens: or means any U.S. or non - U.S. federal, state, county, local, provincial or other income, imputed underpaymentamount, gross receipts, ad valorem, franchise, proﬁts, sales or use, transfer, registration, excise, utility, environmental, communications, real or personal property, any penalties or assessable payments under Section 4980H of the Code, capital unit, license, payroll, wage or other withholding, employment, social security ( or similar ), severance, stamp, occupation, premium, windfallproﬁts, customs duties, unemployment, disability, value added, healthcare, unclaimed property, escheat, alternative or add onminimum, estimated and other taxes of any kind whatsoever and any fee, custom, impost, assessment, obligation, levy, tariﬀ, chargeor duty in the nature of a tax ( including deficiencies, penalties, interest, additions to tax, additional amounts and other charges or feesattributable thereto )