It is when you are in the backseat of a car and throw up into the pouch on the back of the driver's or front passenger's seat and then smack it, sending bile-filled vomit all throughout the cabin.
"Dude, why is Pepe pissed at you"
"I was hammered last night in the back of Don Pepe's car so when I had to vom I gave him a Backseat KamiKaze."