Using A Flat Bed Truck - Lexus GS300 1998 Owner's Manual

IN CASE OF AN EMERGENCY
40G013
Place the ignition key in the "ACC" position.
NOTICE
D 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.
D 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.
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(b) Using a flat bed truck