AN ACT relating to taxation of prescription opioids and making an appropriation therefor. Create new sections of KRS Chapter 142 to impose a tax of one cent per dose on opioids distributed in Kentucky; define relevant terms; allocate tax revenues with sixty percent to the newly created addiction and neonatal addiction care fund, fifteen percent to the newly created opioid drug task force fund, fifteen percent to the newly created drug courts fund, and ten percent to the newly created opioid education fund; require registration for all persons distributing opioids in Kentucky; impose misdemeanor penalty for noncompliance; authorize the Department of Revenue to promulgate administrative regulations.