(a) Except as otherwise provided in subsection (b) of this Code section, this article applies to any foreign-country judgment to the extent that such 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 article shall not apply to a foreign-country judgment, even if such judgment grants or denies recovery of a sum of money, to the extent that such judgment is: (1) A judgment for taxes; (2) A fine or other penalty; or (3) A judgment for divorce, support, or maintenance, or any 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 article applies to such foreign-country judgment. (Ga. L. 1975, p. 479, § 2; Ga. L. 2015, p. 996, § 2-1/SB 65.) The 2015 amendment, effective July 1, 2015, substituted the present provisions of this Code section for the former provisions, which read: ‘‘This article applies to any foreign judgment that is final, conclusive, and enforceable where rendered even though an appeal therefrom is pending or it is subject to appeal.’’ See editor’s note for applicability.