15 AAC 55.171 (m) specifies how the average spot price for ANS at the US West Coast during a month is to be calculated for purposes of determining prevailing value. For the convenience of taxpayers and the public, the Tax Division calculates the average spot price each month and publishes the result on this web page. However, the Division does not guarantee the accuracy of these calculations, and in the event of a discrepancy between a calculation published here and the true average spot price as provided by the regulation, the provisions of the regulation control.

$ Per Barrel201220112010200920082007200620052004
January92.55779.335 39.01191.15951.52362.84641.12533.100
February96.78676.741 42.77694.42256.99859.26243.58933.660
March115.34179.45147.747 105.06359.00760.60750.63235.505
April120.86082.232 46.558 112.37063.91667.73749.74935.430
May113.56774.231 58.234125.41264.75569.31646.77239.066
June111.07975.664 69.797 133.77669.10969.50053.67436.729
July114.46976.52964.530 132.87175.93073.10456.67139.440
August106.94875.78371.523115.97673.83071.73862.40043.124
September113.73675.266 69.200101.862 79.72062.33063.46742.707
October110.83682.40674.27573.65084.77054.26860.36948.560
November115.58083.928 76.52453.9492.98254.26156.10842.151
December106.54689.747 75.11737.699 88.63858.13257.16936.658