OPINION — AG — **** REFUNDING OF MONEY FORM OFFICIAL DEPOSITORY CLEARING ACCOUNT **** PURSUANT TO 62 O.S. 1970 Supp., 7.1 [62-7.1], MONIES MAY BE DISBURSED FROM THE OFFICIAL DEPOSITORY CLEARING ACCOUNT IN REFUND OF ERRONEOUS OR EXCESSIVE COLLECTIONS AND CREDITS. CITE: OPINION NO. 71-305, (LARRY L. FRENCH)