Illinois Code § 810 ILCS 5/7-201

Person that may issue a warehouse receipt; storage under bond.
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(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.

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