Title 11, Chapter 7, Section 201
Who may issue a warehouse receipt; storage under government bond.
(1) A warehouse receipt may be issued by any warehouseman.
(2) Where goods including distilled spirits and agricultural
commodities are stored under a statute requiring a bond against
withdrawal or a license for the issuance of receipts in the nature
of warehouse receipts, a receipt issued for the goods has like
effect as a warehouse receipt even though issued by a person who is
the owner of the goods and is not a warehouseman.