2005 Nissan Altima Owner's Manual - Page 206

● When towing automatic transmission models with the front wheels on towing dollies, or when towing manual transmission models with the front wheels on the ground: ● Turn the ignition key to the OFF position, and secure the steering wheel in a straight-ahead position with a rope or similar device. Never secure the steering wheel by turning the ignition key to the LOCK position. This may damage the steering lock mechanism. ACE1001 CAUTION ● Never tow automatic transmission models with the front wheels on the ground or four wheels on the ground (forward or backward), as this may cause serious and expensive damage to the transmission. If it is necessary to tow the vehicle with the rear wheels raised always use towing dollies under the front wheels. ● Move the gearshift lever to the N (Neutral) position. ● When towing automatic or manual transmission models with the rear wheels on the ground (if you do not use towing dollies): Always release the parking brake. ACE0511 TOWING RECOMMENDED BY NISSAN NISSAN recommends that your vehicle be towed with the driving (front) wheels off the ground or place the vehicle on a flat bed truck as illustrated. 6-10 In case of emergency