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Starting tag for the note's first paragraph (and only the first paragraph).
The closing value is set via $HTMLFirstParagraphEnd.
Values for all paragraphs succeeding the first are controlled by $HTMLParagraphStart and $HTMLParagraphEnd. Export mark-up for all paragraphs starting with a tab are controlled by $HTMLIndentedParagraphStart and $HTMLIndentedParagraphEnd.
$HTMLFirstParagraphStart can be set via the Export Inspector's ▸ Markup tab, 'First paragraph' 'start' box.