The ones I know are all based on mechanical pendulums, and from there with all kind of variations.
Some have a rotating laser (or mirror) to "browse" a pointy cylindrical LASER beam, some others have a diffraction grate instead of a rotating spot, which makes a "static" flatten, surface-like, LASER beam.
No matter how they prepare the LASER plane, by rotation or by diffraction, these reference LASER planes are aligned by mechanical pendulums, and inside they have mechanical calibration screws for calibrating the tilt of the laser planes. They also have some mechanical locking mechanism, to block the pendulum when not in use, so to avoid damage during handling and transportation of the instrument.