We all know that for html/php/etc this line is used to identify when a section of coding begins: <!-- Text --> Is there one for htaccess files? That line is not counted as part of the code, so what would be one for htaccess?
No, this is just an HTML comment: <!-- coment here --> It does not mean code begins here, although most scripts include comments that explain what the code ahead does.
Do you mean comments? The line you mentioned above works in HTML but not in PHP. If you want to comment in .htaccess, you can use a leading #. Note: You have to start with # character every line you want to comment out.