Parent Group shall mean the Parent Consolidated Group, but excluding any Chewy Group Member.
Parent Group Member shall mean each Entity in the Parent Group.
Parent Separate Tax Liability shall have the meaning provided in Section 2.01.
Person shall mean an individual or any Entity.
PetSmart Group Member shall mean, collectively, PetSmart and its subsidiaries that are part of any consolidated, combined, or unitary tax group that includes PetSmart (including, for the avoidance of doubt, any Entity that is a disregarded entity for U.S. federal income Tax purposes), but excluding any Chewy Group Member.
Refund shall mean any refund (or credit in lieu thereof) of Taxes (including any overpayment of Taxes that can be refunded or, alternatively, applied to other Taxes payable), including any interest paid on or with respect to such refund of Taxes.
Schedule shall have the meaning provided in Section 2.06.
Tax or Taxes means any and all U.S. federal, state or local, or non-U.S., income, gross receipts, license, payroll, employment, excise, severance, stamp, occupation, premium, windfall profits, environmental, customs duties, capital stock, franchise, profits, withholding, social security (or similar), unemployment, disability, real property, personal property, sales, use, transfer, registration, estimated, or other tax of any kind whatsoever (including any assessment, duty, fee or other charge in the nature of or in lieu of any such tax) and any interest, penalty, or addition thereto, whether disputed or not.
Tax Attributes shall mean net operating losses, capital losses, investment tax credit carryovers, earnings and profits, foreign tax credit carryovers, overall foreign losses, previously taxed income, separate limitation losses, excess business interest and any other losses, deductions, credits or other comparable items that could reduce a Tax liability for a past or future taxable period.
Tax Proceeding means any audit, assessment, pre-filing agreement, other examination by any Taxing Authority, proceeding, appeal of a proceeding or litigation, whether administrative or judicial, including proceedings relating to competent authority determinations, in each case, relating to Taxes.
Tax Return shall mean any return, report, form, declaration or other information filed or required to be filed with any Taxing Authority with respect to Taxes, including elections, estimates or amendments thereof, and any attachment, exhibit, schedule or supplement thereto.
Taxable Period shall mean any taxable year or portion thereof.
Taxing Authority shall mean, with respect to any Tax, the government or governmental or regulatory body thereof, or political subdivision thereof, whether federal, state, local or foreign, or any agency, instrumentality or authority thereof, that imposes such Tax and the agency (if any) charged with the collection of such Tax, including the IRS.