Applicability

(a) Except as otherwise provided in subsection (b) of this section, this subchapter 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: (A) Final; (B) Conclusive; and (C) Enforceable. (b) This subchapter 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: (1) Judgment for taxes; (2) Fine or other penalty; or (3) Judgment for: (A) Divorce; (B) Support or maintenance; or (C) 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 subchapter applies to the foreign-country judgment.