(b) This article does not apply to a foreign country judgment, even if
the judgment grants or denies recovery of a sum of money, to the extent
the judgment is:
1. a judgment for taxes;
2. a fine or 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 this article applies to the foreign country
judgment.