North Dakota Code § 15.1-27-03

Cost of education - Determination
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1. The superintendent of public instruction shall determine the educational cost per 
student.
2. In determining the educational cost per student, the superintendent may not use:
a. Capital outlay for buildings;
b. Capital outlay for sites;
c. Capital outlay for debt service;
d. Expenditures for school activities;
e. Expenditures for school lunch programs;
f. Expenditures for transportation costs, including schoolbuses; or
g. Expenditures for early childhood education.

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