OPINION — AG — **** CREDIT UNIONS SUBJECT TO PRIVILEGE TAX **** CREDIT UNIONS ARE SUBJECT TO THE PRIVILEGE TAX LEVIED BY SECTION 21 OF THE OKLAHOMA INCOME TAX ACT OF 1971, 68 Ohio St. 1971 2371 [68-2371] CITE: 68 Ohio St. 1971 2355 [68-2355], 68 Ohio St. 1971 2371 [68-2371], 68 Ohio St. 1971 2371 [68-2371] (ROBERT H. MITCHELL)