Section 78B-5-452 - Applicability(1) Except as otherwise provided in Subsection (2), this part applies to a foreign-country judgment to the extent that the judgment:(a) grants or denies the recovery of a sum of money; and(b) under the law of the foreign country where rendered, is final, conclusive, and enforceable.(2) This part does not apply to a foreign-country judgment, even if the judgment grants or denies the 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 part applies to the foreign-country judgment.Added by Chapter 370, 2020 General Session ,§ 3, eff. 5/12/2020.