12A:7-201. Person that may issue a warehouse receipt; storage under bond. 12A: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. L.2013, c.65, s.2.
New Jersey Legal Code