Toyota Matrix 2009 Owner's Manual page 376

NOTICE
n To prevent causing serious damage to the transmission
(vehicles with an automatic transmission)
Never tow this vehicle from the rear with the front wheels on the ground.
To prevent damaging the vehicle (vehicles with a manual transmission)
n
Do not tow the vehicle when the engine switch is in the "LOCK" position or
the key is removed.
The steering lock mechanism is not strong enough to hold the front wheels
straight.
Using a flat bed truck
5-1. Essential information
If you use chains or cables to tie
down your vehicle, the angles
shaded in black must be 45°.
Do not overly tighten the tie
downs or the vehicle may be
damaged.
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