1999 Toyota 4Runner Owners Manual - Page 210

4RUNNER ( ) From rear-Place the ignition key in the "ACC" position. Four- wheel drive models- (a) Towing with wheel lift type truck From front- NOTICE z When lifting wheels, take care to ensure adequate ground clearance for towing at the opposite end of the raised vehicle. Otherwise, the bumper and/or underbody of the towed vehicle will be damaged during towing. z Do not tow with the key removed or in the "LOCK" position, as the steering lock mechanism is not strong enough to hold the front wheels straight while towing. (b) Using flat bed truck D Manual transmission: We recommend using a towing dolly under the rear wheels. If you do not use a towing dolly, release the parking brake, put the transmission in neutral and the transfer in "H2". From rear-We recommend using a towing dolly under the front wheels. If you do not use a towing dolly, place the ignition key in the "ACC" position, put the transmission in neutral and the transfer in "H2". NOTICE Do not tow with the key removed or in the "LOCK" position when towing from the rear without a towing dolly. The steering lock mechanism is not strong enough to hold the front wheels straight. (b) Using flat bed truck D Automatic transmission: Use a towing dolly under the rear wheels. NOTICE Never tow a vehicle with an automatic transmission from the front with the rear wheels on the ground, as this may cause serious damage to the transmission. 210