Section 4802 - Applicability(a) Except as otherwise provided in subsection (b) of this section, this chapter applies 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) 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: (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 this chapter applies to the foreign-country judgment. 71 Del. Laws, c. 145, § 1; 78 Del. Laws, c. 65, § 2.;