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The State of Maine Bureau of Revenue (“the Bureau”) commenced this action to perfect an attachment against the assets of Victor H. Bourre (“the defendant”) for purposes of collecting an $18,366.00 judgment originally rendered by the Kennebec County Superior Court in the State of Maine and recognized by this court on September 3, 2003. (See Docket No. 03-C-109.) The defendant objects to the Bureau’s petition for ex parte attachment and moves to dismiss the action. The court held a hearing on this matter on March 15, 2004. Upon review of the parties’ arguments and submissions, as well as the relevant law, the court finds and rules as follows.