Relating to collecting a tax from all manufacturers and distributors of opioid drugs

HB 3406 imposes a new excise tax on opioid drugs sold to West Virginia pharmacies, calculated as one cent per 100 pills multiplied by the state's most recent annual overdose death count. The tax applies to all manufacturers and distributors of Schedule II opioid drugs (including derivatives and related substances) sold to licensed pharmacies. Pharmacies must collect and remit the tax directly to the state without passing costs to patients, with funds deposited into the Ryan Brown Addiction Prevention and Recovery Fund. This tax adjusts annually based on the Department of Health's published overdose data, specifically targeting revenue generation for opioid addiction prevention and treatment programs.