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 Barrel	2018	2017	2016	2015	2014	2013	2012	2011	2010	2009	2008	2007	2006	2005	2004
January	69.147	53.904	30.219	48.874	103.819	109.876	111.871	92.557	79.335	39.011	91.159	51.523	62.846	41.125	33.100
February	66.202	54.724	31.139	53.845	106.297	112.757	119.647	96.786	76.741	42.776	94.422	56.998	59.262	43.589	33.660
March	66.603	51.813	38.102	52.279	107.907	108.930	122.678	115.341	79.451	47.747	105.063	59.007	60.607	50.632	35.505
April	71.033	53.337	41.794	58.486	107.362	104.576	120.945	120.860	82.232	46.558	112.370	63.916	67.737	49.749	35.430
May	76.121	50.720	46.614	64.373	108.060	104.423	110.546	113.567	74.231	58.234	125.412	64.755	69.316	46.772	39.066
June	74.746	47.378	47.399	64.401	110.757	104.006	98.063	111.079	75.664	69.797	133.776	69.109	69.500	53.674	36.729
July	76.193	49.184	44.066	56.197	107.634	111.341	103.748	114.469	76.529	64.530	132.880	75.930	73.104	56.671	39.440
August	73.818	51.367	44.168	48.257	101.778	110.568	110.792	106.948	75.783	71.523	115.976	73.830	71.738	62.400	43.124
September	77.634	54.817	44.514	48.830	96.053	110.483	111.937	113.736	75.266	69.200	101.862	79.720	62.330	63.467	42.707
October	80.028	57.553	49.385	48.200	84.905	104.820	107.297	110.836	82.406	74.275	73.650	84.770	54.268	60.369	48.560
November		62.803	45.828	44.238	77.407	101.284	105.235	115.644	83.928	76.524	53.940	92.982	54.261	56.108	42.151
December		63.793	53.258	37.146	60.902	108.190	107.305	106.543	89.747	75.117	37.699	88.638	58.132	57.169	36.658

• In January 2013, Reuters, a pricing service, deleted several daily Alaska North Slope (ANS) published estimated spot prices. These prices were for “market holidays.” Reuters ordinarily does not publish ANS spot prices on “market holidays.” This resulted in 2 revisions to the ANS West Coast (WC) Average Spot Price posted on the Department of Revenue website. ANS WC Prevailing Value for January 2012 increased from $111.794 to $111.871 and ANS WC Prevailing Value for September 2012 decreased from $111.971 to $111.937. The Department is posting this change because this revision affects the 2012 production tax return due on March 31, 2013.

• In July 2013, Dow Jones (Telerate), a pricing service, erroneously posted incorrect daily Alaska North Slope (ANS) published estimated spot prices. These prices were issued July 17-22, 2013. This resulted in July 2013 revision to the ANS West Coast (WC) Average Spot Price posted on the Department of Revenue website. ANS WC Prevailing Value for July 2013 decreased from $111.614 to $111.341. The Department is posting this change because this revision affects the 2013 production tax return due on March 31, 2014.

• One of the assessing services used to calculate the prevailing value has stopped publishing ANS crude assessments the day after Thanksgiving. As a result, ANS WC PV for November 2016 decreased from $45.882 to $45.828.

• One of the assessing services used to calculate the prevailing value removed an ANS crude assessment for the day after Thanksgiving from its data set. As a result, ANS WC PV for November 2017 decreased from $62.859 to $62.803.

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