California Penal Code § 29115

Penal Code
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(a) Whenever a licensee discovers that a firearm has been stolen or is missing from the licensee’s premises, the licensee shall report the loss or theft within 48 hours of the discovery to all of the following: (1) The Department of Justice, in a manner prescribed by the department. (2) The federal Bureau of Alcohol, Tobacco, Firearms and Explosives. (3) The police department in the city or city and county where the building designated in the license is located. (4) If there is no police department in the city or city and county where the building designated in the license is located, the sheriff of the county where the building designated in the license is located. (b) For at least 10 years, the licensee shall maintain records of all firearms that are lost or stolen, as prescribed by the Department of Justice.

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