32 V.S.A. § 5224 — Trustee process

(a) A person or corporation may be summoned as trustee of the defendant and the goods,
effects, and credits of such defendant in the hands of such trustee at the time of
service of the writ thereon or that shall thereafter come into the hands or possession
thereof before disclosure, shall thereby be attached and held to respond to final
judgment in such cause, notwithstanding the tax or taxes whereon action is so brought
are less than the sum of $10.00. A person or corporation so summoned as trustee may
be adjudged liable as such notwithstanding the value of the goods, effects, or credits
in the hands or possession thereof belonging to such defendant is less than $10.00.
(b) In suits for the collection of taxes by trustee process, when the defendant contests
the validity of the tax and does not prevail, judgment shall be rendered against him
or her for all taxable costs and execution issued accordingly, notwithstanding such
costs are greater than the amount of the judgment against the trustee.