House Bill 467

Last Action to Appropriations & Revenue (H)
Title AN ACT relating to taxation of prescription opioids and making an appropriation therefor.
Bill Documents Introduced
Impact Statements Corrections Impact
Fiscal Note
Local Mandate
Bill Request Number 1237
Sponsor J. Kay
Summary of Original Version 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.
Index Headings of Original Version Fiscal Note - Opiods, tax imposed
Substance Abuse - Opioids, tax imposed
Taxation - Opioids, tax imposed
Administrative Regulations and Proceedings - Department of Revenue, opioid tax, administer
Corrections Impact - Misdemeanor, opioid tax compliance
Public Health - Opioids, tax imposed
Crimes and Punishments - Misdemeanor, opioid tax compliance
Drugs and Medicines - Opioids, tax imposed
Effective Dates, Delayed - January 1, 2018, opioid tax
Federal Laws and Regulations - Controlled Substances Act, opioids, tax imposed
Health and Medical Services - Opioids, tax imposed
Hospitals and Nursing Homes - Opioids, tax imposed
Licensing - Licensure required, distribution of opioids
Pharmacists - Opioids, tax imposed
Physicians and Practitioners - Opioids, tax imposed
Corrections Impact - Misdemeanor, opioid tax compliance


  • introduced in House
  • to Appropriations & Revenue (H)

Last updated: 1/16/2019 3:02 PM (EST)