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sorry, I don't have my rulebook handy (still boxed from the move)

Can an artillery unit go to ground?

You may go to ground with artillery, but you gain no bonus to the gun from doing so if it is hit by shooting. The crew gets the bonus, but the gun does not.

Okay thanks. And do you decide after the hits are allocated but before the wounds are rolled or after the hits are rolled but before allocation?

As I recall, you decide when the enemy opens fire on you. So, you can go to ground and then kick yourself when he rolls all ones to hit or something.

Of course, going to ground behind nice cover usually means that your cover save gets nice too.

You decide to go to ground after rolls to hit and to wound, but before rolling any saves.

When firing on Artillery, you roll to determine which is hit (crew or artillery) after rolling to hit, but before rolling wounds. So I would say going to ground does no good if the Artillery piece is all that is hit.