definiens: or means all taxes, duties, levies, or imposts imposed by any GovernmentalAuthority, including on or with respect to any income ( including capital gains ), capital, gross receipts, payroll, employment, excise, severance, stamp, occupation, premium, windfall proﬁts, environmental ( including taxesunder Code § 59A ), customs duties, capital stock, franchise, proﬁts, production, withholding, social security ( orsimilar ), employment, unemployment, disability, national insurance, workers ’ compensation, governmentalpension plan premium, property ( including real property and personal property ), escheat or unclaimedproperty, sales, use, transfer, registration or value - added taxes, stamp, customs, duties, alternative or add - on10minimum, estimated, or other tax of any kind whatsoever, whether computed on a separate or consolidated, unitary or combined basis or in any other manner, including any interest, penalty, surcharge, ﬁnem, oraddition thereto