1. (a) Except as otherwise provided in subsection (b), this article applies to a foreign-country judgment to the extent that the judgment:

   1. (1) grants or denies recovery of a sum of money; and
   2. (2) under the law of the foreign country where rendered, is final, conclusive, and enforceable.

2. (b) This article 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. (1) a judgment for taxes;
   2. (2) a fine or other penalty; or
   3. (3) a judgment for divorce, support, or maintenance, or other judgment rendered in connection with domestic relations.
3. (c) A party seeking recognition of a foreign-country judgment has the burden of establishing that this article applies to the foreign-country judgment.

(Act 2012-470, p. 1296, §3.)