Walker was on his way to a charity event in the car driven by his friend Roger Rodas, when they crashed.
Police have arrested two men who allegedly stole parts from the Porsche sports car actor Paul Walker died in.
The Fast & Furious actor was on his way to a charity event when the car driven by his friend Roger Rodas, lost control and smashed into a tree before bursting into flames. The duo were pronounced dead at the scene.
Jameson Witty, 18, along with another 25-year-old suspect allegedly took parts from the wreckage as the Carrera GT was towed away after the accident, said police.
"A witness saw a male exit a vehicle that was following the tow truck. The male grabbed a piece of the wrecked Porsche off the tow truck bed. The male drove away with the stolen vehicle part." the sheriff's department said.
Witty, who was arrested at his home in Los Angeles, was being held on $20,000 (£12,000) bail. The teenager is said to have boasted about his daring heist by posting images of the stolen car panel on his Instagram page.
His accomplice, whose named has not been released, later turned himself in to police.
Walker was best known for playing undercover FBI agent turned street racer Brian O'Conner in the franchise centred on illegal street racing and heists.
A post-mortem examination found that the 40-year-old star was killed by the impact of the crash and a subsequent fire.
The Los Angeles County Sheriff's Department has confirmed that speed was a factor in the collision. Investigations into the crash are still ongoing.
Universal Pictures has indefinitely halted the production of Fast & Furious 7, which was originally scheduled to hit cinemas in July 2014.
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