(1) Except as otherwise provided in subsection (2) of this section, this chapter 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 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:
(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.
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(3)  A party seeking recognition of a foreign country judgment has the burden of establishing that this chapter applies to the foreign country judgment.