N.Y. Civil Practice Law & Rules Law § 5302 (2026)

§ 5302. Applicability. (a) Except as otherwise provided in subdivision
(b) of this section, the provisions of this article apply to a 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 even though an appeal therefrom is pending or
it is subject to appeal.
  (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.