Toyota Lexus IS300 Manual page 299

IN CASE OF AN EMERGENCY
SS41018a
"
Front Rear
A B
If your Lexus is transported by a flat bed, it should be tied
down at locations A and B as shown above.
SV04004
" Rear emergency towing eyelets
286
NOTICE
Do not use the rear emergency towing eyelets.
2003 IS300 from Aug. '02 Prod. (OM53439U)