33 CFR §173.55

1. (a)The operator of a vessel shall submit the casualty or accident report prescribed in § 173.57 to the reporting authority prescribed in § 173.59 when, as a result of an occurrence that involves the vessel or its equipment:
   1. (1)A person dies;
   2. (2)A person is injured and requires medical treatment beyond first aid;
   3. (3)Damage to vessels and other property totals $2,000 or more or there is a complete loss of any vessel;
   4. (4)A person disappears from the vessel under circumstances that indicate death or injury.
2. (b)A report required by this section must be made:
   1. (1)Within 48 hours of the occurrence if a person dies within 24 hours of the occurrence;
   2. (2)Within 48 hours of the occurrence if a person is injured and requires medical treatment beyond first aid, or disappears from a vessel; and
   3. (3)Within 10 days of the occurrence or death if an earlier report is not required by this paragraph.
3. (c)When the operator of a vessel cannot submit the casualty or accident report required by paragraph (a) of this section, the owner shall submit the casualty or accident report.