AN ACT relating to taxation of tobacco and making an appropriation therefor. Create a new section of KRS Chapter 42 to establish the underfunded pension trust fund; amend KRS 138.140 to impose a surtax on cigarettes and other tobacco products, including e-cigarettes; amend KRS 138.130 to update definitions for chapter, including adding e-cigarettes to definition of tobacco products; amend various sections of the Kentucky Revised Statutes to conform.