Lexus RX300 Manual page 235

IN CASE OF AN EMERGENCY
(d) Emergency towing
40R021c
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.
A driver must be in the vehicle to steer it and operate the brakes.
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.
220
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
D Use only a cable or chain specifically intended for use in
towing vehicles. Securely fasten the cable or chain to the
towing eyelet provided.
D Never use the eyelets under the front bumper. If you use them
for towing, it may damage the vehicle and cause an
unexpected accident.
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.