Utah Code § 70A-7a-201

Person that may issue a warehouse receipt -- Storage under bond
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(1) A warehouse receipt may be issued by any warehouse.
(2) 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.

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