Section 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.