Section 26-1-7-201 - Who may issue a warehouse receipt; storage under government bond(a) 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 considered to be a warehouse receipt even if issued by a person that is the owner of the goods and is not a warehouse.(Formerly: Acts 1963, c.317, s.7-201.) As amended by P.L. 143-2007, SEC.30.