Code Section 26-18-305, as amended by Acts 1999, No. 1277, section 1 (effective July 30, 1999). Examinations and Investigations. Section 26-18-305(a)(2)(A). The director may employ proper and reasonable audit methods as he deems necessary, including the use of sampling. Section 26-18-305(a)(2)(B). If sampling is to be employed as an audit method, the taxpayer's consent to the sampling technique must be obtained at the commencement of the audit. Code Section 26-18-401. Authority to audit and assess taxes.