(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.

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

[2009 c 363 § 3.]