LINCOLN -- A legislative panel in charge of reviewing Nebraska's tax code is meeting at the Capitol. The Tax Modernization Committee is meeting to continue its work on a comprehensive study of the state's tax policy. Dealing with the taxable base is the first step in the process. The meeting is focusing on Nebraska's sales tax. The committee was formed after Gov. Dave Heineman's attempt to remove the state's income tax failed earlier this year. The committee will research the wider economic implications of altering Nebraska's tax code and suggest possible solutions for the next legislative session.