(1) Except as otherwise provided in subsection (2) of this section, this article applies to a foreign-country judgment to the extent that the judgment: (a) Grants or denies recovery of a sum of money; and (b) Under the law of the foreign country where rendered, is final, conclusive, and enforceable. (2) This article does not apply to a foreign-country judgment, even if the judgment grants or denies recovery of a sum of money, to the extent that the judgment is: (a) A judgment for taxes; (b) A fine or other penalty; or (c) A judgment for divorce, support, or maintenance, or other judgment rendered in connection with domestic relations. (3) A party seeking recognition of a foreign-country judgment has the burden of establishing that this article applies to the foreign-country judgment.
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