Applicability of act; scope

(1) Except as otherwise provided in subsection (2), this act applies to a foreign-country judgment to the extent that both of the following apply: (a) The judgment grants or denies recovery of a sum of money. (b) Under the law of the foreign country where rendered, the judgment is final, conclusive, and enforceable. (2) This act 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 act applies to the foreign-country judgment.