definiens: ( including, with correlative meaning, the terms and ) means ( i ) all Federal, state, local and foreign income, alternative or add - on minimum, estimated, profits, windfall profits, franchise, business occupation, gross receipts, payroll, sales, value added, employment, unemployment, wage, workers compensation, social insurance, social security, disability, use, property, ad valorem, severance, environmental, transfer, stamp, occupation, withholding, excise, occupancy, lease, service, service use, license, capital stock, paid in capital, recording, registration, business license, customs duties, and othertaxes, imposts, fees, duties or assessments of any nature whatsoever, together with all interest, penalties and additionsimposed with respect to such amounts, ( ii ) liability for the payment of any amounts of the type described in clause ( i)as a result of being or having been a member of an affiliated, consolidated, combined or unitary group, and ( iii)liability for the payment of any amounts as a result of being party to any tax sharing agreement or as a result of anyexpress or implied obligation to indemnify any other person with respect to the payment of any amounts of the typedescribed in clause ( i ) or ( ii )