Tow Truck

The Tow Truck is a tow truck. It's a big, two door, rear-wheel drive pick-up truck. You can tow cars with it, like the Tractor. It drives pretty well actually.

One spawns in the Angel Pine Junkyard south of San Fierro.

More info:

gta.wikia.com/wiki/Tow_Truck
https://www.grandtheftwiki.com/Tow_Truck