3. a. Except as otherwise provided in subsection b. of this section, this act shall apply 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 final, conclusive, and enforceable.

b. This act shall 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 shall have the burden of establishing that this act applies to the foreign-country judgment.

L.2017, c.365, s.3.