(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:

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(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.
(3) A party seeking recognition of a foreign-country judgment has the burden of establishing that this chapter applies to the foreign-country judgment.