Page 478 of the core rulebook states:
A typical potion or oil consists of 1 ounce of liquid held in a ceramic or glass vial fitted with a tight stopper. The stoppered container is usually no more than 1 inch wide and 2 inches high. The vial has AC 13, 1 hit point, hardness 1, and a break DC of 12.
But is this true no matter who is holding it, regardless of any Dexterity modifier or Dodge bonus?