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