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 Barrel200920082007200620052004
January39.01191.15951.52362.84641.12533.103
February42.77694.42256.99859.26243.58933.660
March47.747 105.06359.00760.60750.63235.505
April46.558 112.37063.91667.73749.74935.430
May58.234125.41264.75569.31646.77239.066
June69.797 133.77669.10969.50053.67436.729
July64.530 132.87175.93073.10456.67139.440
August71.523115.97673.83071.73862.40043.124
September69.200101.862 79.72062.33063.46742.707
October74.27573.65084.77054.26860.36948.560
November53.9492.98254.26156.10842.151
December37.699 88.63858.13257.16936.658