definiens: means all of the following : ( i ) an y net income, withholding, alternative or add - on minimum tax, gross income, gr oss receipts, sales, use, value added, ad valorem, transfer, franchise, profi ts, license, excise, severance, stamp, occupation, premium, property, en vironmental or windfall profit tax, capital tax, customs duty or other tax, governmental fee or other like assessment, together with any interest, penalt y or additional amount due, imposed by any governmental, regulatory or administ rative entity or agency responsible for the imposition of any such tax ( dom estic or foreign ) ; ( ii ) any Liability for the payment of any amounts of the typ e described in clause ( i ) above as a result of being a member of any affiliat ed, consolidated, combined, unitary or other group for any taxable period ; and ( iii ) any Liability for the payment of any amounts of the type described in cla use ( i ) or ( ii ) above as a result of any express or implied obligation to inde mnify any other Person