626B.103  Applicability.
  1.  Except as otherwise provided in subsection 2, this chapter applies to a foreign-country judgment to the extent that all of the following apply to the judgment:
  a.  It grants or denies recovery of a sum of money.
  b.  Under the law of the foreign country where rendered, it 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 any of the following:
  a.  A judgment for taxes.
  b.  A fine or other penalty.
  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.
2010 Acts, ch 1053, §3, 12