definiens: means any tax or other similar governmental assessment or charge in the nature of a tax, including income, franchise, profits, corporations, gross receipts, transfer, excise, property, sales, use, value - added, ad valorem, license, capital, wage, employment, payroll, withholding, social security, severance, occupation, import, custom, stamp, alternative, add - on minimum, environmental or other governmental taxes or charges(including taxes, charges, or other assessments which are imposed upon or incurred under Treasury Regulation Section 1.1502 - 6 ( or any similarprovision of state, local or foreign law ) as a result of membership in an affiliated, consolidated, combined or unitary group for Tax purposes, or astransferee or successor, by contract or otherwise by operation of law ), together with any interest, penalty, or addition to tax with respect thereto, whetherdisputed or not and including any obligations to indemnify or otherwise assume or succeed to the Tax liability of any other Person