(2) Describe the relative impact of each tax on business and industrial sectors.

C. When determining the overall incidence of taxes under this subsection, the bureau shall reduce the amount of taxes collected by the amount of taxes that are returned directly to taxpayers through tax relief programs.

Sec. 9. 36 MRSA §707, sub-§2 is amended to read:

2. Property of veterans. The value of the real property of veterans, their widows, widowers and minor children not taxed;

Sec. 10. 36 MRSA §841, sub-§4, as repealed and replaced by PL 1979, c. 73, is amended to read:

4. Veteran's widow or widower or minor child. Notwithstanding failure to comply with section 706 or section 1181, the assessors, on written application within one year from the date of commitment, may make such abatement as they think proper in the case of the unremarried widow or widower or the minor child of a veteran, which if the widow, widower or child would be entitled to an exemption under section 653, subsection 1, paragraph D, except for her or his failure to make application and file proof within the time set by section 653, subsection 1, paragraph G, provided that the veteran died during the 12-month period preceding the April 1st for which the tax was committed.

Sec. 11. 36 MRSA §1752, sub-§1-B, as amended by PL 1995, c. 281, §11 and affected by §42, is further amended to read:

1-B. Automobile. "Automobile," for purposes of subsection 17- A, paragraph H 17-B, means a self-propelled 4-wheel motor vehicle designed primarily to carry passengers and not designed to run on tracks.

Sec. 12. 36 MRSA §1752, sub-§1-D, as amended by PL 1989, c. 847, §1, is further amended to read:

1-D. Casual sale. "Casual sale" means an isolated transaction in which tangible personal property or a taxable service is sold other than in the ordinary course of repeated and successive transactions of like character by the person making the sale. "Casual sales sale" include includes transactions at a bazaar, fair, rummage sale, picnic or similar event by a civic, religious or fraternal organization which that is not a