The tax specified in Section 7360 is imposed as a backup tax as follows:
(a)
On the delivery into the fuel tank of a motor vehicle fuel-powered highway vehicle of:
(1)
Any motor vehicle fuel on which a claim for refund has been allowed; or
(2)
Any liquid on which tax has not been imposed by this part, Part 3 (commencing with Section 8601), or Part 31 (commencing with Section 60001).
(b)
On the sale of any motor vehicle fuel on which a claim for refund has been allowed.
(c)
On the sale and delivery into the fuel tank of a motor vehicle fuel-powered highway vehicle of any liquid on which tax has not been imposed by this part, Part 3 (commencing with Section 8601), or Part 31 (commencing with Section 60001).