1. A. Except as otherwise provided in subsection B, this chapter 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 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. 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 chapter applies to the foreign-country judgment.

2014, c. 462.