Planks are parts of the party platform in the form of issues that are presented to the people. Civil rights, taxes, and energy are a few examples of the issues.

a. True

b. False

Yes, this is true.

I would perhaps also add the specification that planks are usually presented with an opinion or a view: so not only in the form of "there are such and such taxes" but rather in the form of "we think the taxes should be in the following form ..."