You might be able to just put the transfer case in neutral. If you pull the drive shaft the tailpiece will have to be taken out of the transfer case and the oil most likely will leak out.
If you still feel that you want to drop it, the bolts have to be undone on the rear yoke. From there on what else has to come out will be self evident.
It depends on how far you are going to tow it , it it just needs to be towed a short distance, less than 20 miles, and you keep the speed below 30 as much as possible, you can tow with transmission in nuetral. some transfer cases nave a nuetral selectoin and this will work fine, you can tow with transfer case in nuetral as far as you want