Lexus 2003 SC430 Owner's Manual page 271

IN CASE OF AN EMERGENCY
(d) Emergency towing
40sa41
If towing is necessary, we recommend you to have it done
by your Lexus dealer or a commercial tow truck service.
If towing service is not available in an emergency, your
vehicle may be temporarily towed by a cable or chain
secured to the emergency towing eyelet. Use extreme
caution when towing the vehicle.
To install the rear towing eyelet, see "Installing rear towing
eyelet" on page 255.
NOTICE
Only use specified towing eyelet; otherwise your ve-
hicle may be damaged.
A driver must be in the vehicle to steer it and operate the
brakes.
254
Towing in this manner may be done only on hard–surfaced
roads for a short distance and at low speeds. Also, the wheels,
axles, drive train, steering and brakes must all be in good
condition.
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 switch 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.