Depends who is asking...
Use today's Question of the Day:
Select @@Options
to return a bit mask for user options. See "User Options Option" article in BOL for the number for each option. here is what it says for Implicit Transactions:
2 | IMPLICIT_TRANSACTIONS | For dblib network library connections, controls whether a transaction is started implicitly when a statement is executed. The IMPLICIT_TRANSACTIONS setting has no effect on ODBC or OLEDB connections. |