it depends on the scope;
outside of a stored procedure, if you issue that command, it is for the life of the session/window or until you set XACT_ABORT to OFF;
if you create a proc like below, it is only for the execution of the procedure:
CREATE PROCEDURE MYPROC
AS
BEGIN
SET XACT_ABORT ON
BEGIN TRAN
...
COMMIT TRAN
END
Lowell
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