Lexus SC 430 2002 Manual page 268

IN CASE OF AN EMERGENCY
D From rear
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Place the ignition switch 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.
250
(b) Using a flat bed truck
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D Tie down points
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