(a) Except as otherwise provided in paragraph (b), sections 548.54 to 548.63 apply to a foreign-country judgment to the extent that the judgment:
(1) grants or denies recovery of a sum of money; and
(2) under the law of the foreign country where rendered, is final, conclusive, and enforceable.
(b) Sections 548.54 to 548.63 do 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) a judgment for taxes;
(2) a fine or other penalty; or
(3) a judgment for divorce, support, or maintenance, or other judgment rendered in connection with domestic relations.
(c) A party seeking recognition of a foreign-country judgment has the burden of establishing that sections 548.54 to 548.63 apply to the foreign-country judgment.