User Fees shall be assessed, liened and collected by PIN ...

The program may be taught in grades Kindergarten (K) through twelve (12). A school with more than 50% of its students enrolled in levels below Kindergarten (i.e. pre-K, pre-school, daycare, etc.) is not eligible for an Education Credit. The school or school system may be granted a credit up to twenty percent (20%) of the original User Fee. ................
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