N.Y. U.C.C. 7-201

Section 7--201. Person That May Issue a Warehouse Receipt; Storage Under\n Bond.\n (a) A warehouse receipt may be issued by any warehouse.\n (b) If goods, including distilled spirits and agricultural\ncommodities, are stored under a statute requiring a bond against\nwithdrawal or a license for the issuance of receipts in the nature of\nwarehouse receipts, a receipt issued for the goods is deemed to be a\nwarehouse receipt even if issued by a person that is the owner of the\ngoods and is not a warehouse.\n