A person or corporation, or the State of Vermont by service of process upon the State Treasurer, may be summoned as a trustee of the defendant. The goods, effects, or credits of the defendant which are in the hands of such trustee at the time of the service of the writ upon the trustee, or which come into the trustee's hands or possession before disclosure, shall thereby be attached and held to respond to final judgment in the cause, except as hereinafter provided. Notwithstanding the foregoing, the State of Vermont may not be summoned as a trustee of the defendant for any tax refunds, credits, or rebates due the defendant under Title 32. (Amended 1991, No. 186 (Adj. Sess.), § 33, eff. May 7, 1992.)