OPINION — AG — ** REVENUE AND TAXATION ** PUBLIC TRUSTS CREATED PURSUANT TO 60 O.S. 1976 Supp., 176 [60-176] ET SEQ., ARE EXEMPT FROM THE PAYMENT OF SALES AND EXCISE TAXES BY VIRTUE OF 60 O.S. 1971 382 [60-382] CITE: 68 O.S. 1971 2105 [68-2105](C), 68 O.S. 1971 1305 [68-1305], ARTICLE X, SECTION 6 (MIKE D. MARTIN)