Idaho Code § 10-1403 — Applicability.
TITLE 10 ISSUES, TRIAL AND JUDGMENT IN CIVIL ACTIONS CHAPTER 14 UNIFORM FOREIGN COUNTRY MONEY JUDGMENTS RECOGNITION ACT 10-1403. Applicability. (1) Except as otherwise provided in subsection (2) of this section, this chapter applies to a foreign country judgment to the extent that the judgment: (a) Grants or denies recovery of a sum of money; and (b) Under the law of the foreign country where rendered, is final, conclusive and enforceable. (2) 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: (a) A judgment for taxes; (b) A fine or other penalty; or (c) A judgment for divorce, support, or maintenance, or other judgment rendered in connection with domestic relations. (3) A party seeking recognition of a foreign country judgment has the burden of establishing that this chapter applies to the foreign country judgment.