Section 10-1403 - APPLICABILITY(1) Except as otherwise provided in subsection (2) of this section, this chapter applies to a foreign country judgment to the extent that the judgment:(a) Grants or denies recovery of a sum of money; and(b) Under the law of the foreign country where rendered, is final, conclusive and enforceable.(2) 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:(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) A party seeking recognition of a foreign country judgment has the burden of establishing that this chapter applies to the foreign country judgment.[10-1403, added 2007, ch. 46, sec. 2, p. 116.]