(a) Issuer.--A warehouse receipt may be issued by any warehouse.
(b) Storage under bond.--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.
Cross References. Section 7201 is referred to in section 9102 of this title.