definiens: shall mean ( x ) any charges, fees, levies, imposts, duties, or other assessments of a similar nature, including income, alternative oradd - on minimum, gross receipts, profits, lease, service, service use, wage, wagewithholding, employment, workers compensation, business occupation, occupation, premiums, environmental, estimated, excise, employment, sales, use, transfer, license, payroll, franchise, severance, stamp, occupation, windfall profits, withholding, social security, unemployment, disability, ad valorem, estimated, highway use, commercial rent, capital stock, paid up capital, recording, registration, property, real property gains, real estate, value added, businesslicense, custom duties, or other tax or governmental fee of any kind whatsoever, imposed or required to be withheld by any Tax Authority including any interest, additions to tax, or penalties applicable or related thereto, ( y ) Liability forthe payment of any amounts of the type described in clause ( x ) as a result ofbeing a member of an affiliated, consolidated, combined, unitary or aggregategroup and ( z ) Liability for the payment of any amounts as a result of beingparty to any Tax Sharing Agreement or as a result of any express or impliedobligation to indemnify any other Person with respect to the payment of anyamounts of the type described in clause ( x ) or ( y )