Section 9-12-112 - Applicability; burden of proof(a) Except as otherwise provided in subsection (b) of this Code section, this article applies to any foreign-country judgment to the extent that such 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) This article shall not apply to a foreign-country judgment, even if such judgment grants or denies recovery of a sum of money, to the extent that such judgment is: (1) A judgment for taxes;(2) A fine or other penalty; or(3) A judgment for divorce, support, or maintenance, or any 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 such foreign-country judgment.Amended by 2015 Ga. Laws 167,§ 2-1, eff. 7/1/2015.