46 C.F.R. § 4.04-1
Reports of potential vessel casualty
A vessel owner, charterer, managing operator or agent shall immediately notify either of the following Coast Guard officers if there is reason to believe a vessel is lost or imperiled.
(a) The Coast Guard district rescue coordination center (RCC) cognizant over the area the vessel was last operating in; or
(b) The Coast Guard search and rescue authority nearest to where the vessel was last operating.