(a) Except as otherwise provided in subsection (b), this Act applies to a foreign-country judgment to the extent that the judgment:
         (1) grants or denies recovery of a sum of money; and
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         (2) under the law of the foreign country where
    
rendered, is final, conclusive, and enforceable.
    (b) This Act 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:
         (1) a judgment for taxes;
         (2) a fine or other penalty; or
         (3) a judgment for divorce, support, or maintenance,
    
or 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 Act applies to the foreign-country judgment.
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