Code of Federal Regulations Title 33. Navigation and Navigable Waters § 33.173.59 Where to submit report

(a) The reporting authority listed in appendix A of this part where the vessel number was issued, or, if the vessel has no number, where the vessel is principally used;  or

(b) The reporting authority where the casualty or accident occurred, if it occurred outside the State where the vessel is numbered or principally used.