Volvo 2008 S40 Owner's Manual page 141

Never tow farther than 50 miles (80 km).
Keep the tow rope taut at all times while the vehicle is in motion.
The disabled vehicle should be towed in the forward direction only.
152
06 Starting and driving
Towing
WARNING
Never allow a vehicle to be towed without a driver behind the wheel of the disabled vehicle.
Never remove the key from the ignition while the vehicle is moving. The steering wheel could lock, making it
impossible to steer the vehicle.
When the engine is not running, steering resistance and the effort needed to apply the brakes will be great.
Never attempt to tow a vehicle with a dead battery at night.
CAUTION
Check with state and local authorities before attempting this type of towing, as vehicles being towed are subject to
regulations regarding maximum towing speed, length and type of towing device, lighting, marker flags, etc.
Never attempt to push- or tow-start a vehicle with a dead battery. This would inject unburned fuel into the three-
way catalytic converter(s), causing overheating, backfiring, and damage. See
starting the vehicle.
Towing vehicles with front wheel drive
Volvo recommends the use of flat bed equipment for towing vehicles with front wheel drive. If wheel lift equipment
must be used, please use extreme caution to help avoid damage to the vehicle.
In this case, the vehicle should be towed with the rear wheels on the ground if at all possible.
If it is absolutely necessary to tow the vehicle with the front wheels on the ground, please refer to the towing
information on the previous page.
Sling-type equipment applied at the front will damage radiator and air conditioning lines.
It is equally important not to use sling-type equipment at the rear or apply lifting equipment inside the rear wheels;
serious damage to the rear axle may result.
If the vehicle is being towed on a flat bed truck, the towing eyelets must not be used to secure the vehicle on the flat
bed. Consult the tow truck operator.
page 153 for instructions on jump