A. This chapter applies to a foreign-country judgment that grants or denies the recovery of a sum of money and, under the law of the foreign country where rendered, is final, conclusive and enforceable.

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B. Notwithstanding subsection A of this section, this chapter does not apply to a foreign-country judgment that either:

1. Grants or denies the recovery of a sum of money if it is any of the following:

(a) A judgment for taxes.

(b) A fine or other penalty.

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

2. Originates from a foreign country that has not adopted or enacted a reciprocal law related to foreign-country money judgments that is similar to this chapter.

C. The party seeking recognition of a foreign-country judgment has the burden of establishing that this chapter applies to the foreign-country judgment.

D. This chapter does not prevent the recognition under principles of comity or otherwise of a foreign-country judgment that is not within the scope of this chapter.