HB 441 is a new bill that was presented in the state of Georgia concerning sales tax refund claims. The new bill requires a surety bond in relation to an expedited reimbursement on a sales and use tax refund claim. The surety bond secures the repayment of the refund and any supplementary tax, interest, penalties, fees or other expenses sustained should the refund be paid in error; an assessment must be executed within three years from the day that the expedited refund was complete. HB 441 became active upon enactment.