§ 4211. Tuition. The term "tuition" as used in this article and in
the provisions of chapter ten hundred sixty of the laws of nineteen
hundred seventy-four shall mean the per pupil cost of all instructional
services, supplies, equipment and the operation of instructional
facilities as determined by the commissioner. Approved tuition shall be
computed from expenditures for which no revenue has been received from
the following sources:

a. receipts from the federal government;

b. any cash receipts, except gifts, bequests, donations and earned
interest dedicated by the directors of the institution in accordance
with the regulations of the commissioner; and

c. any refund made or any apportionment or payment received from the
state for experimental or special programs as approved by the
commissioner.