1999 Lexus ES 300 Owners Manual - Page 278

STARTING AND DRIVING 31E037 "LOCK" - Engine is off and the steering wheel is locked. The ignition key can be removed only at this position. You must push in the key to turn it from "ACC" to the "LOCK" position. The selector lever must be put in the "P" position before turning the key to the "LOCK" position. Once you remove the key, the engine immobiliser system is automatically set. See "Engine immobiliser system" on page 12. When starting the engine, the key may seem stuck at the "LOCK" position. To free it, first be sure the key is pushed all the way in, and then rock the steering wheel slightly while turning the key gently. If, in an emergency, you must turn the engine off while the vehicle is moving, turn the key only to "ACC". 258