Effect. A declaratory ruling shall be binding upon the Board and the petitioner on the statement of facts covered in the declaratory ruling and set forth in the petition. Revision. The petitioner's application for revision of the declaratory ruling shall: Be filed within 10 days after the issuance of the declaratory ruling; and State the grounds for the revision; Upon receipt of the application, the Board may: Open the declaratory ruling to receive additional information; Amend its ruling or its statement or reasons for the ruling; Set forth additional findings or reasons; Enter new findings, new reasons, or a new ruling. The Board shall grant or deny the application within 90 days of its submission. The Board may exercise revisory power and control over the declaratory ruling in the case of fraud, mistake, or irregularity. Appeal. A declaratory ruling is subject to review as provided in State Government Article, §10-305, Annotated Code of Maryland.