(a) In this subtitle the following words have the meanings indicated. (b) 'Bank' includes any person or association of persons, whether incorporated or not, carrying on the business of banking. (c) 'Fiduciary' includes a trustee under any trust expressed, implied, resulting or constructive, executor, administrator, guardian, conservator, curator, receiver, trustee in bankruptcy, assignee for the benefit of creditors, partner, agent, officer of a corporation, public or private, public officer, or any other person acting in a fiduciary capacity for any person, trust, or estate. (d) 'Person' includes an individual, a corporation, government or governmental subdivision or agency, business trust, statutory trust, estate, trust, partnership or association, two or more persons having a joint or common interest, or any other legal or commercial entity. (e) 'Principal' includes any person to whom a fiduciary as such owes an obligation.
Maryland Legal Code