Okla. Stat. tit. 70, § 70-5-117.3: Average daily attendance

Students who reside within the boundaries of a school district

located in this state, but who have attended school in a contiguous

school district located in an adjacent state, shall be included in

the average daily attendance of the school district located in this

state for the purpose of calculation and payment of all state aid

and for the distribution of all other revenue required by law to be

apportioned on an average daily attendance basis.

Under no circumstances shall students who reside outside of the

State of Oklahoma be counted as ADM for the purpose of calculation

of State Aid in Oklahoma.