Lexus GS300 1998 Owner's Manual page 351

IN CASE OF AN EMERGENCY
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.
Before towing, release the parking brake and put the
transmission in "N". The ignition key must be in "ACC"
(engine off) or "ON" (engine running).
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.
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