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var html = "<div><hr>foo<div>bar</div></div>";

var c = -1;

html = html.replace(/\<([^<\>]*)\>/g, function(str, r) {

 if(r.indexOf("/") === -1) {
    c++;
    return "[\"" + r + ((c == 0) ? "\"," : "\"],");
 }
 else {
    return "]";
 }

});

html