(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.
Source: L. 2008: Entire article R&RE, p. 100, � 1, effective August 5.