Okla. Stat. tit. 12, § 12-718.3: Applicability

A. Except as otherwise provided in subsection B of this

section, the Uniform Foreign-Country Money Judgments Recognition Act

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. The Uniform Foreign-Country Money Judgments Recognition 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:

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 the Uniform Foreign-Country

Money Judgments Recognition Act applies to the foreign-country

judgment.