Indiana Code § 26-1-7-201

Who may issue a warehouse receipt; storage under government bond
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Sec. 201. (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 considered to be a warehouse receipt even if issued by a person that is the owner of the goods and is not a warehouse. Formerly: Acts 1963, c.317, s.7-201. As amended by P.L.143-2007, SEC.30.

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