Section 49-6-2104 - Payments in lieu of transportation(a) All pupils within a county shall be provided equal opportunity to attend school with any other pupil transported at public expense, except as conditions of roads or remoteness may prevent.(b) In all cases where transportation cannot be furnished to a child because of the condition of roads or the remoteness of the home of the child, the local boards of education may, at their discretion, pay to the parents or guardian of the child an amount equal to the average per capita cost of transporting one (1) pupil, such calculation to be based upon the cost determined during the preceding school year.(c) Before any child shall be eligible to receive any amount under this section, the following conditions must be met:(1) The child must maintain regular attendance in a public school;(2) The child must live more than one and one-fourth (11/4) miles from the school that the child is required to attend under this chapter; and(3) It must be established to the satisfaction of the local school board that such child lives more than one and one-fourth (11/4) miles from the nearest daily route of a school bus.Acts 1947, ch. 92, § 4; C. Supp. 1950, § 2495.4 (Williams, § 2495.5); T.C.A. (orig. ed.), § 49-2202.