1. Sum of money; enforceable. Except as otherwise provided in subsection 2, this Act applies to a foreign-country judgment to the extent that the judgment:
A. Grants or denies recovery of a sum of money; and
B. Is final, conclusive and enforceable under the law of the foreign country where it was rendered.
2. Exclusions. 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:
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. Establish applicability. A party seeking recognition of a foreign-country judgment has the burden of establishing that this Act applies to the foreign-country judgment.