definiens: means any return, declaration, report, certificate, bill, election, claim for refund, information return, statement or other written information and any other document filed or supplied or required to befiled or supplied to any Governmental Entity with respect to Taxes, including any schedule, attachment or supplementthereto, and including any amendment thereof ; ( aa ) means ( i ) all federal, state, local, foreign and other net income, gross income, grossreceipts, sales, use, stock, ad valorem, transfer, transaction, franchise, profits, gains, registration, license, wages, lease, service, service use, employee and other withholding, social security, unemployment, welfare, disability, payroll, employment, excise, severance, stamp, environmental, occupation, workers ’ compensation, premium, realproperty, personal property, escheat or unclaimed property, windfall profits, net worth, capital, value - added, alternativeor add - on minimum, customs duties, estimated and other taxes, fees, assessments, charges or levies of any kindwhatsoever ( whether imposed directly or through withholding and including taxes of any third party in respect of whicha Person may have a duty to collect or withhold and remit and any amounts resulting from the failure to file any TaxReturn ), whether disputed or not, together with any interest and any penalties, additions to tax or additional amountswith respect thereto ; ( ii ) any liability for payment of amounts described in clause ( i ) whether as a result of transfereeliability, of being a member of an affiliated, consolidated, combined or unitary group for any period or otherwisethrough operation of Law ; and ( iii ) any liability for the payment of amounts described in clauses ( i ) or ( ii ) as a result ofany tax sharing, tax indemnity or tax allocation agreement or any other express or implied agreement to indemnify anyother Person ( other than customary Tax indemnifications contained in ordinary course commercial agreements orarrangements that are not primarily related to Taxes ) ; and 79 ( bb ) means the Worker Adjustment Retraining and Notification Act of 1988 asamended, 29 U.S.C. § 2101 et seq . and any similar law