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 dollar per dose on opioids distributed in Kentucky; define relevant terms; allocate tax revenues to permanent pension fund; require registration for all persons distributing opioids in Kentucky; impose misdemeanor penalty for noncompliance; authorize the Department of Revenue to promulgate administrative regulations; amend KRS 42.205 to conform; APPROPRIATION.