The Delaware Corporations Code is the unique set of laws that pertain to the corporations and 
the business entities registered in the state of Delaware. The important sections of the code are the ones on the corporations, commerce and trade, counties, courts and judicial processes, decedents’ estates and fiduciary relations, state government, and the state taxes.
The corporations section tends to handles issues that are related to the general corporation law, corporation franchise tax, and professional service corporations. The commerce and the trade section touches upon the various forms of the business incorporation. It also gives information on the laws that are pertaining to partnerships, limited partnerships, and liability limited forms of business entities. This section has also detailed the laws regarding the secured transactions and uniform commercial code filings, apart from explaining the Delaware Uniform Corporate Nonprofit Association Act. Delaware General Corporation Law helps the banking industry to a large extent.
The counties section also gives information that business entities also need to know on zoning and other aspects of local and state administration. The courts and the processes are an important section that contains three major sub-sections – Chancery Court, the service of process, and uniform arbitration act. The decedents’ estates and fiduciary relations sections essentially mentions the treatment of the statutory trusts, apart from other related matters.
The state government section is usually divided into the two important offices of the Secretary of State and Department of State. The details here inform of the powers and the rights of the respective offices. The last section of state taxes, which also contains a particular sub-section on the corporate income tax, is one of most interest to businesses. This section also explains the terminology used and lists the various sources of taxation that usually arise during the normal course of doing business in the state of Delaware.
The entire code is also available for viewing on the official website of the state of Delaware. This, and other information available on the website, provides information to the corporations concerning the various aspects of doing business in Delaware.