M3 E46 manual, na 144 imas towing, pa procitaj jel se slaze sa citatom ili mozeMost owner's manuals state that the vehicle should not be towed with the drive wheels on the ground for longer than x miles or faster than y MPH. The reason for this is that Neutral only disengages the engine from the transmission, but not the transmission from the wheels.
http://www.linquist.net/system/files/E462004M3.pdf