OPINION — AG — MONIES IN THE PHYSICAL POSSESSION OF THE OKLAHOMA TAX COMMISSION ON THE LAST DAY OF THE FISCAL YEAR, BE DEPOSITED IN THE STATE TREASURY THAT DAY AND BE CREDITED TO THAT SAME YEAR. CITE: 62 O.S. 1979 Supp., 7.1 [62-7.1] ARTICLE X, SECTION 23 (BOARD OF EQUALIZATION, STATE TREASURY) (RICHARD F. BERGER)