Final answer:
A theft or significant loss of a controlled substance must be reported immediately to the DEA using Form 106, while state board reporting times may vary.
Step-by-step explanation:
When a theft or significant loss of a controlled substance occurs, it must be reported immediately to the Drug Enforcement Administration (DEA). The DEA requires registrants to submit a Form 106 which is a report of theft or loss of controlled substances as soon after the discovery of the theft or loss as possible.
Additionally in some states like Texas, you must also report to the state Board of Pharmacy, in this case, the Texas State Board of Pharmacy (TSBP). Reporting time to state boards may vary and you should refer to the specific state's board of pharmacy for their reporting requirements.