Walker, 40, who was in the passenger, died alongside his friend, Roger Rodas, when their car crashed on November 30, 2013, in Santa Clarita, California, reported Ace Showbiz.
A new report from the Los Angeles County Coroner released on January 3, noted that, Roger was driving at an "unsafe speed of approximately 100 plus mph", on the road - which has a designated limit of 45 miles per hour.
After the car crashed into a tree and a lamp post, the vehicle was almost split in half. The majority of the vehicle was also charred by the fire which followed.
The report also states neither Roger, 38, nor Paul had alcohol, cocaine, marijuana or other impairing drugs in their systems.
It has previously been found Paul died from a combination of traumatic and thermal injuries.