Payments from state and local sources received by a school district for special education, including any state aid to education funds based upon tuition paid for children in need as provided in chapter 13-37 , shall be credited to the special education fund of the school district. Any payment from federal sources received by a school district for special education may be credited to either the special education fund or the capital outlay fund for any equipment purchase for special education approved by the state Department of Education.
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