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If you are boating and have an accident, or if you see someone else have an accident, you are required by law to report it to your local boating authority. This report must be filed within 48 hours if someone requires medical attention beyond first aid, and within 24 hours if someone is fatally injured. You are also required to file a boating accident report within 10 days if there is significant damage to a boat. If you aren't sure who to call to report a boating accident, contact the U.S. Coast Guard.