Arizona Revised Statutes

Ariz. Rev. Stat. § 33-601 (2026)

Gifts

✓ text as last checked Oct. 2026 (this copy records no edition or section history)
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A gift of any goods or chattels is not valid unless the gift is in writing, duly acknowledged and recorded, or by will, duly proved and recorded, or unless actual possession of the gift is passed to and remains with the donee or some one claiming under him.

Notes of Decisions
Cited in 3 cases (1 in the last 5 years), 1986–2024 · leading case: Sammons v. Comm'r, 51 T.C.M. 1568 (Tax Ct. 1986).
Sammons v. Comm'r, 51 T.C.M. 1568 (Tax Ct. 1986). “Since the Center had possession of the items at that time and formally accepted them as of December 30, 1977, we are satisfied that petitioners completed the contributions in 1977. See Ariz. Rev. Stat. Ann. section 33-601 (1974) 8 which provides: "[a] gift of any goods or…”
Milner v. Colonial Trust Co., 6 P.3d 329 (Ariz. Ct. App. 2000). · cites it 5× “See A.R.S. § 33-601 (2000). Long contends that there was no writing to evidence the gift as required by section 33-601.”
In re the Marriage of McCulloch, 546 P.3d 109 (Ariz. Ct. App. 2024). · cites it 3× ““A gift is valid under the actual possession provision of [§] 33-601 if the donee is able to establish that there was clear and unmistakable donative intent by the donor, as well as actual possession and control of the property by the donee.”
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