[§658F-3]  Applicability.  (a)  Except as otherwise provided in subsection (b), this chapter applies to a foreign-country judgment to the extent that the judgment:

     (1)  Grants or denies recovery of a sum of money; and

     (2)  Under the law of the foreign country where rendered, is final, conclusive, and enforceable.

     (b)  This chapter 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:

     (1)  A judgment for taxes;

     (2)  A fine or other penalty; or

     (3)  A judgment for divorce, support, or maintenance, or other judgment rendered in connection with domestic relations.

     (c)  A party seeking recognition of a foreign-country judgment has the burden of establishing that this chapter applies to the foreign-country judgment. [L 2009, c 34, pt of §1]