The stock Samurai does _NOT_ have a true (2WD) neutral. With the T-case in neutral, the front and rear driveshafts are locked together. If your hubs are unlocked, you might be OK for a while at reasonable speeds. The transmission should be in gear. Suzuki says 2nd, but I've been experimenting with 4th, with notable success (saved an engine just last month).
There's no fast and easy way to fix the lack of a true neutral. You _MUST_ remove the interlock ball from between the shift rails inside the transfer case, so that you can select 2WD and neutral independently. I did this and then installed twin sticks so I could have a true (2WD) neutral for flat towing. The Petroworks Split-H would also work.
You might be able to tow the Zuk backwards, with the front down and hubs unlocked. But, I cannot speak to that -- you're on your own there. Maybe someone else knows and can comment (I've only ever flat-towed).