definiens: means ( a ) any federal, state, local, foreign or other tax, charge, fee, duty ( including customs duty ), levyor assessment, including any income, gross receipts, net proceeds, alternative or add - on minimum, corporation, advalorem, turnover, real property, personal property ( tangible or intangible ), sales, use, franchise, excise, value added, stamp, leasing, lease, user, transfer, fuel, excess profits, profits, occupational, premium, interest equalization, windfall profits, severance, license, registration, payroll, environmental, capital stock, capital duty, disability, estimated, gains, wealth, welfare, employee ’s income withholding, other withholding, unemployment or social securityor other tax of whatever kind ( including any fee, assessment or other charges in the nature of or in lieu of any tax ) thatis imposed by any Governmental Authority, ( b ) any interest, fines, penalties or additions resulting from, attributable to, or incurred in connection with any items described in this paragraph or any related contest or dispute and ( c ) anyLiability for the Taxes of another Person