Olson v. Department of Revenue

*243LINDE, J.

Oregon’s income tax withholding law provides that an individual officer or employe of a corporation under some circumstances may be personally responsible for remitting withholding taxes on the wages of the corporation’s employes. Personal responsibility was imposed by a 1961 amendment to the withholding law, which enacted this definition of “employer”:

“(a) A person who is in such relation to another person that the person may control the work of that other person and direct the manner in which it is to be done; or

“(b) An officer or employe of a corporation, or a member or employe of…