(a) The board of education of any school district may make and enter into contracts with the board of education of any receiving school district located in this state for the purpose of providing for the attendance of students at school in the receiving school district.

(b) The board of education of any school district may make and enter into contracts with the governing authority of any accredited school district located in another state for the purpose of providing for the attendance of students from this state at school in such other state or for the attendance of students from such other state at school in this state.

(c) Students attending school in a receiving school district in accordance with a contract authorized by this section and made and entered into by such receiving school district with a sending school district located in this state shall be counted as regularly enrolled in and attending school in the sending school district for the purpose of computations under the Kansas school equity and enhancement act, Kan. Stat. Ann. § 72-5131 et seq., and amendments thereto.

(d) Any contract made and entered into under authority of this section is subject to the following conditions:

(1) The contract shall be for the benefit of students who reside at inconvenient or unreasonable distances from the schools maintained by the sending school district or for students who, for any other reason deemed sufficient by the board of education of the sending school district, should attend school in a receiving school district;

(2) the contract shall make provision for the payment of tuition by the sending school district to the receiving school district;

(3) if a sending school district is located in this state and the receiving school district is located in another state, the amount of tuition provided to be paid for the attendance of a student or students at school in the receiving school district shall not exceed 1/2 of the amount of the budget per student of the sending school district under the Kansas school equity and enhancement act, Kan. Stat. Ann. § 72-5131 et seq., and amendments thereto, for the current school year; and

(4) the contract shall make provision for transportation of students to and from the school attended on every school day.

(e) Amounts received pursuant to contracts made and entered into under authority of this section by a school district located in this state for enrollment and attendance of students at school in regular educational programs shall be deposited in the general fund of the school district.

(f) The provisions of subsection (d)(3) do not apply to unified school district No. 107, Rock Hills.

(g) The provisions of this section do not apply to contracts made and entered into under authority of the special education for exceptional children act.

(h) The provisions of this section are deemed to be alternative to the provisions of Kan. Stat. Ann. § 72-13,101, and amendments thereto, and no procedure or authorization under Kan. Stat. Ann. § 72-13,101, and amendments thereto, shall be limited by the provisions of this section.