Illinois Code § 105 ILCS 5/12-21

Attendance in adjoining state.
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Upon a determination by the State Board of Education and
of the regional superintendent of schools of the region in which a high
school student or an eighth grade graduate resides that no high school
of this State is readily accessible to the pupil or graduate, but that a
high school in an adjoining state providing a course of two or more
years of work approved by the State Board of Education of
this State is readily accessible to him, the pupil or graduate may
attend such high school in an adjoining state and the board of education
of the high school district or of the non-high school district in which
he resides shall pay his tuition.

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