definiens: means ( i ) any federal, state, local or foreign income, gross receipts, franchise, estimated, alternative, minimum, add - on minimum, sales, use, transfer, registration, ad valorem, value added, excise, natural resources, severance, stamp, occupation, premium, windfall profit, environmental ( including taxes under Section 59A of the Code ), customs duties, real property, personal property, capital stock, employment, profits, withholding, disability, intangibles, withholding, socialsecurity, unemployment, disability, payroll, license, employee or other tax or levy, of any kind whatsoever, including anyinterest, penalties, or additions to tax in respect of the foregoing whether disputed or not, ( ii ) any liability for the payment ofamounts referred to in ( i ) as a result of being a member of any affiliated, consolidated, combined or unitary group, or ( iii ) anyliability for amounts referred to in ( i ) or ( ii ) as a result of any obligations to indemnify another person ( whether by agreement, applicable law or otherwise ) or as a result of being a successor in interest or transferee of another person