Cal. Fish & G. Code § 8239.1
Unless otherwise prohibited, the department shall accept a transfer application within two years after the date that a permitted vessel was lost, stolen, or destroyed, notwithstanding any inability to physically examine the permitted vessel to determine its salmon fishing potential. Only the permittee at the time of the loss, theft, or destruction of the vessel may apply for the transfer of the vessel permit. Proof that a vessel is lost, stolen, or destroyed shall be in the form of a copy of the report filed with the United States Coast Guard or any other law enforcement agency or fire department investigating the loss. The department shall only transfer a permit pursuant to this section if the permit remains valid during the entire period following the loss, theft, or destruction, and while the transfer application is pending. If the permittee does not submit a transfer application within two years after the permitted vessel was lost, stolen, or destroyed, or if the department denies the transfer application later than two years after a permitted vessel was lost, stolen, or destroyed, the permit is null and void.
Ca. Fish and Game Code § 8239.1