Polaris 2001 ATV Universal ATV - Manual (Page 87)

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RIDING
Making Turns
Practice making turns at slow speeds.
Polaris ATVs are equipped with a solid rear axle which drives both
rear wheels equally at all times. This means that the wheel on the
outside of the turn must travel a greater distance than the inside
wheel when turning and the inside tire must slip traction slightly.
To turn, steer in the direction of the turn leaning your upper body
to the inside of the turn while supporting your weight on the outer
footrest. This technique alters the balance of traction between the
rear wheels allowing the turn to be made smoothly. The same
leaning technique should be used for turning in reverse.
Avoid turning at sharp angles in reverse as tipover and severe
injury may result.