New York Laws
Part 2 - Warehouse Receipts: Special Provisions
7-201 - Person That May Issue a Warehouse Receipt; Storage Under 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 deemed to be a
warehouse receipt even if issued by a person that is the owner of the
goods and is not a warehouse.

Structure New York Laws