A. Except as otherwise provided in subsection B, this chapter applies to a foreign-country judgment to the extent that the judgment:
1. Grants or denies recovery of a sum of money; and
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:
1. A judgment for taxes;
2. A fine or other penalty; or
3. A judgment for divorce, support, or maintenance, or other judgment rendered in connection with domestic relations.
C. A party seeking recognition of a foreign-country judgment has the burden of establishing that this chapter applies to the foreign-country judgment.