2006 Lexus GS 300 Owners Manual - Page 1139

IN CASE OF AN EMERGENCY A driver must be in the vehicle to steer it and operate the brakes. Towing in this manner may be done only on hard−surfaced roads for a short distance and at low speeds. Also, the wheels, axles, drive train, steering and brakes must all be in good condition. Before towing, release the parking brake and put the transmission in "N". The engine switch must be selected in "ACC" or "IG−ON" mode. CAUTION If the engine is not running, the power assist for the brakes and steering will not work so steering and braking will be much harder than usual. CAUTION Use extreme caution when towing the vehicle. Avoid sudden starts or erratic driving maneuvers which would place excessive stress on the emergency towing eyelet and towing cable or chain. The eyelet and towing cable or chain may break and cause serious injury or damage. NOTICE Use only a cable or chain specifically intended for use in towing vehicles. Securely fasten the cable or chain to the towing eyelet provided. 493