(a) The records access officer shall maintain and make available for public inspection and copying a current list, by subject matter, of those records, as enumerated within the Freedom of Information Law which are available for public inspection, filed or first kept or promulgated after September 1, 1974. The list shall be sufficiently detailed to permit the requester to identify the file category of the record sought.

(b) The records access officer is authorized and may comprise the subject matter index by the specific article and section of the Tax Law of New York.

(c) The subject matter list shall be updated periodically, and the date of the most recent updating shall be listed first. The updating of the subject matter list shall not be less than semiannual.