Utah Code § 78B-5-452

Applicability
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(1) Except as otherwise provided in Subsection (2), this part applies to a foreign-country judgment
to the extent that the judgment:
(a) grants or denies the recovery of a sum of money; and

(b) under the law of the foreign country where rendered, is final, conclusive, and enforceable.
(2) This part does not apply to a foreign-country judgment, even if the judgment grants or denies
the 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 part applies to the foreign-country judgment.

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