Lexus 2003 LS Owner's Manual page 331

40L085
If your Lexus is transported by a flat bed, it should be tied
down at locations A and B as shown above.
40L077a

Rear emergency towing eyelets
IN CASE OF AN EMERGENCY
NOTICE
A Do not use the rear emergency towing eyelets.
A Before your vehicle is transported by flat bed, the
height control switch, if so equipped, must be in the
"HIGH" mode.
A Tie down angle
11L067a
If you use chains or wires to tie down your vehicle, the
angles shaded black must be at 45B.
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