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. A petitioner may apply for revision of a declaratory ruling. The petitioner's application for revision of the declaratory ruling shall: Be filed within 10 days after the issuance of the declaratory ruling; State the grounds for the revision; and Stay enforcement of the declaratory ruling until disposition. Upon receipt of the application, the Board may: Reopen the declaratory ruling to receive additional information; Amend its ruling or its statement of reasons for the ruling; Set forth additional findings or reasons; and Enter new findings, new reasons, or a new ruling. The Board shall grant or deny the application for revision within 45 days of its receipt. The Board may exercise revisory power and control over the declaratory ruling in the case of fraud, mistake, or irregularity. A declaratory ruling is subject to review as provided in State Government Article, §10-305, Annotated Code of Maryland.