N.Y. C.P.L.R. 5302

§ 5302. Applicability. (a) Except as otherwise provided in subdivision\n(b) of this section, the provisions of this article apply to a foreign\ncountry judgment to the extent that such judgment:\n 1. grants or denies recovery of a sum of money; and\n 2. under the law of the foreign country where rendered, is final,\nconclusive and enforceable even though an appeal therefrom is pending or\nit is subject to appeal.\n (b) This article does not apply to a foreign country judgment, even if\nthe judgment grants or denies recovery of a sum of money, to the extent\nthe judgment is:\n 1. a judgment for taxes;\n 2. a fine or penalty; or\n 3. a judgment for divorce, support or maintenance, or other judgment\nrendered in connection with domestic relations.\n (c) A party seeking recognition of a foreign country judgment has the\nburden of establishing that this article applies to the foreign country\njudgment.\n