2006 GMC Sierra 1500 Pickup Owner's Manual - Page 53

Do not secure a child restraint in the front passenger's position if your vehicle has rear seats, if a national or local law requires that the top tether be attached, or if the instructions that come with the child restraint say that the top tether must be attached. There is no place to attach the top tether in this position. Accident statistics show that children are safer if they are restrained in the rear rather than the front seat. See Where to Put the Restraint on page 1-40 for additional information. Crew Cab For crew cab models, there are covered top tether anchors for each seating position located on the back panel of your vehicle, behind the rear seat. Remove the trim covers to access the anchors. 1-47