(a) Except as otherwise provided in subdivision (b), this chapter applies to a foreign-country judgment to the extent that the judgment both:
(1) Grants or denies recovery of a sum of money.
(2) Under the law of the foreign country where rendered, is final, conclusive, and enforceable.
(b) 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 any of the following:
(1) A judgment for taxes.
(2) A fine or other penalty.
(3) (A) A judgment for divorce, support, or maintenance, or other judgment rendered in connection with domestic relations.
(B) A judgment for divorce, support, or maintenance, or other judgment rendered in connection with domestic relations may be recognized by a court of this state pursuant to Section 1723.
(c) A party seeking recognition of a foreign-country judgment has the burden of establishing that the foreign-country judgment is entitled to recognition under this chapter.