Include the keywords burn in one of your rear wheel components such as tire or rim for triggered skidding and burnout particles and behavior.

You can customize the burnout sound at the top of the Root Settings script.

To customize your burnout/skid particles you can add the Custom Burnout Particles script to a burn keyword-enabled prim. You can edit the particle routine yourself directly in this script. The particles you set up in this script will replace the default burnout particles.

Wheels prims labelled burn also trigger smoke particles for CornerFX if it is enabled.