A district having tuition pupils enrolled on the pupil membership count day of each year may charge the district of residence an amount for tuition that does not exceed the tuition rate computed under section 1401 of the revised school code, MCL 380.1401. The rate charged by a district shall be uniform within each category of tuition pupils enrolled in the district. However, for a tuition pupil who resides in a K-5, K-6, or K-8 district and who is enrolled in a grade not offered by the pupil’s district of residence, the tuition rate charged to the pupil’s district of residence shall not exceed the foundation allowance of the pupil’s district of residence or the foundation allowance of the educating district, whichever is greater.