definiens: means all of the following in connection with the operations of the Evamist Business or the transactions contemplated hereby : ( i ) any n et income, alternative or add - on minimum tax, gross income, gross receipts, sales, use, value added, ad valorem, transfer, franchise, profits, license, excise, se verance, stamp, occupation, premium, property, environmental or win dfall profit tax, capital tax, customs duty or othe r tax, governmental fee or other like assessment imposed b y any governmental, regulatory or administrative en tity or agency responsible for the imposition of any such t ax ( domestic or foreign ) including any interest, pe nalty or addition thereon, whether disputed or not ; ( ii ) any Liability for the payment of any amounts of the ty pe described in ( i ) as a result of being a member of any affilia ted, consolidated, combined, unitary or other group for any Taxable period ; and ( iii ) any Liability for the pay ment of any amounts of the type described in ( i ) or ( ii ) as a result of any express or implied obligation to inde mnify any other Person