N.Y. Comp. Codes R. & Regs. tit. 12, § 480.9
(a) The value of gratuities or tips received by employees engaged as baggage porters in bus or airline terminals shall be established as follows:
(2) If such statement is not submitted by an employee, such value shall be equal to:
(b) No gratuities or tips shall be deemed received for the purposes of this section if: