The tax specified in Section 7360 is imposed as a backup tax as follows:

1. (a) On the delivery into the fuel tank of a motor vehicle fuel-powered highway vehicle of:

   1. (1) Any motor vehicle fuel on which a claim for refund has been allowed; or
   2. (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).
2. (b) On the sale of any motor vehicle fuel on which a claim for refund has been allowed.
3. (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).