Section 12A:7-201 - Person that may issue a warehouse receipt; storage under bonda. A warehouse receipt may be issued by any warehouse.b. If 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 is deemed to be a warehouse receipt even if issued by a person that is the owner of the goods and is not a warehouse.Amended by L. , c. 65,s. 2, eff. 7/1/2013.