diff --git a/core/state/access_witness.go b/core/state/access_witness.go
index efb6ce8adb..2ad89b21c2 100644
--- a/core/state/access_witness.go
+++ b/core/state/access_witness.go
@@ -104,8 +104,8 @@ func (aw *AccessWitness) TouchFullAccount(addr []byte, isWrite bool) uint64 {
 // call to that account.
 func (aw *AccessWitness) TouchAndChargeMessageCall(destination []byte) uint64 {
 	var gas uint64
-	gas += aw.touchAddressAndChargeGas(addr, zeroTreeIndex, utils.VersionLeafKey, false)
-	gas += aw.touchAddressAndChargeGas(addr, zeroTreeIndex, utils.CodeSizeLeafKey, false)
+	gas += aw.touchAddressAndChargeGas(destination, zeroTreeIndex, utils.VersionLeafKey, false)
+	gas += aw.touchAddressAndChargeGas(destination, zeroTreeIndex, utils.CodeSizeLeafKey, false)
 	return gas
 }
 
diff --git a/core/state_transition.go b/core/state_transition.go
index 14f71be5fb..eb81509423 100644
--- a/core/state_transition.go
+++ b/core/state_transition.go
@@ -26,7 +26,6 @@ import (
 	"github.com/ethereum/go-ethereum/core/tracing"
 	"github.com/ethereum/go-ethereum/core/types"
 	"github.com/ethereum/go-ethereum/core/vm"
-	"github.com/ethereum/go-ethereum/crypto"
 	"github.com/ethereum/go-ethereum/crypto/kzg4844"
 	"github.com/ethereum/go-ethereum/params"
 	"github.com/holiman/uint256"
@@ -424,18 +423,12 @@ func (st *StateTransition) TransitionDb() (*ExecutionResult, error) {
 		originAddr := msg.From
 
 		st.evm.Accesses.TouchTxOrigin(originAddr.Bytes())
-		originNonce := st.evm.StateDB.GetNonce(originAddr)
 
 		if msg.To != nil {
 			st.evm.Accesses.TouchTxDestination(targetAddr.Bytes(), msg.Value.Sign() != 0)
 
 			// ensure the code size ends up in the access witness
 			st.evm.StateDB.GetCodeSize(*targetAddr)
-		} else {
-			contractAddr := crypto.CreateAddress(originAddr, originNonce)
-			if !tryConsumeGas(&st.gasRemaining, st.evm.Accesses.TouchAndChargeContractCreateInit(contractAddr.Bytes(), msg.Value.Sign() != 0)) {
-				return nil, fmt.Errorf("%w: Insufficient funds to cover witness access costs for transaction: have %d, want %d", ErrInsufficientBalanceWitness, st.gasRemaining, gas)
-			}
 		}
 	}
 
diff --git a/core/vm/gas_table.go b/core/vm/gas_table.go
index ca50ff9281..28bde5121b 100644
--- a/core/vm/gas_table.go
+++ b/core/vm/gas_table.go
@@ -403,12 +403,6 @@ func gasCall(evm *EVM, contract *Contract, stack *Stack, mem *Memory, memorySize
 		return 0, ErrGasUintOverflow
 	}
 	if evm.chainRules.IsEIP4762 {
-		if _, isPrecompile := evm.precompile(address); !isPrecompile {
-			gas, overflow = math.SafeAdd(gas, evm.Accesses.TouchAndChargeMessageCall(address.Bytes()[:]))
-			if overflow {
-				return 0, ErrGasUintOverflow
-			}
-		}
 		if transfersValue {
 			gas, overflow = math.SafeAdd(gas, evm.Accesses.TouchAndChargeValueTransfer(contract.Address().Bytes()[:], address.Bytes()[:]))
 			if overflow {
@@ -444,8 +438,9 @@ func gasCallCode(evm *EVM, contract *Contract, stack *Stack, mem *Memory, memory
 	}
 	if evm.chainRules.IsEIP4762 {
 		address := common.Address(stack.Back(1).Bytes20())
-		if _, isPrecompile := evm.precompile(address); !isPrecompile {
-			gas, overflow = math.SafeAdd(gas, evm.Accesses.TouchAndChargeMessageCall(address.Bytes()))
+		transfersValue := !stack.Back(2).IsZero()
+		if transfersValue {
+			gas, overflow = math.SafeAdd(gas, evm.Accesses.TouchAndChargeValueTransfer(contract.Address().Bytes()[:], address.Bytes()[:]))
 			if overflow {
 				return 0, ErrGasUintOverflow
 			}
@@ -467,15 +462,6 @@ func gasDelegateCall(evm *EVM, contract *Contract, stack *Stack, mem *Memory, me
 	if gas, overflow = math.SafeAdd(gas, evm.callGasTemp); overflow {
 		return 0, ErrGasUintOverflow
 	}
-	if evm.chainRules.IsEIP4762 {
-		address := common.Address(stack.Back(1).Bytes20())
-		if _, isPrecompile := evm.precompile(address); !isPrecompile {
-			gas, overflow = math.SafeAdd(gas, evm.Accesses.TouchAndChargeMessageCall(address.Bytes()))
-			if overflow {
-				return 0, ErrGasUintOverflow
-			}
-		}
-	}
 	return gas, nil
 }
 
@@ -492,15 +478,6 @@ func gasStaticCall(evm *EVM, contract *Contract, stack *Stack, mem *Memory, memo
 	if gas, overflow = math.SafeAdd(gas, evm.callGasTemp); overflow {
 		return 0, ErrGasUintOverflow
 	}
-	if evm.chainRules.IsEIP4762 {
-		address := common.Address(stack.Back(1).Bytes20())
-		if _, isPrecompile := evm.precompile(address); !isPrecompile {
-			gas, overflow = math.SafeAdd(gas, evm.Accesses.TouchAndChargeMessageCall(address.Bytes()))
-			if overflow {
-				return 0, ErrGasUintOverflow
-			}
-		}
-	}
 	return gas, nil
 }
 
diff --git a/core/vm/operations_verkle.go b/core/vm/operations_verkle.go
index bb768a9e9a..f8dbd6de40 100644
--- a/core/vm/operations_verkle.go
+++ b/core/vm/operations_verkle.go
@@ -49,17 +49,22 @@ func gasBalance4762(evm *EVM, contract *Contract, stack *Stack, mem *Memory, mem
 
 func gasExtCodeSize4762(evm *EVM, contract *Contract, stack *Stack, mem *Memory, memorySize uint64) (uint64, error) {
 	address := stack.peek().Bytes20()
+	if _, isPrecompile := evm.precompile(address); isPrecompile {
+		return 0, nil
+	}
 	wgas := evm.Accesses.TouchVersion(address[:], false)
 	wgas += evm.Accesses.TouchCodeSize(address[:], false)
 	if wgas == 0 {
 		wgas = params.WarmStorageReadCostEIP2929
 	}
-
 	return wgas, nil
 }
 
 func gasExtCodeHash4762(evm *EVM, contract *Contract, stack *Stack, mem *Memory, memorySize uint64) (uint64, error) {
 	address := stack.peek().Bytes20()
+	if _, isPrecompile := evm.precompile(address); isPrecompile {
+		return 0, nil
+	}
 	codehashgas := evm.Accesses.TouchCodeHash(address[:], false)
 	if codehashgas == 0 {
 		codehashgas = params.WarmStorageReadCostEIP2929
@@ -73,8 +78,10 @@ func makeCallVariantGasEIP4762(oldCalculator gasFunc) gasFunc {
 		if err != nil {
 			return 0, err
 		}
-		wgas := evm.Accesses.TouchCodeSize(contract.Address().Bytes(), false)
-		wgas += evm.Accesses.TouchCodeHash(contract.Address().Bytes(), false)
+		if _, isPrecompile := evm.precompile(contract.Address()); isPrecompile {
+			return gas, nil
+		}
+		wgas := evm.Accesses.TouchAndChargeMessageCall(contract.Address().Bytes())
 		if wgas == 0 {
 			wgas = params.WarmStorageReadCostEIP2929
 		}
@@ -91,6 +98,9 @@ var (
 
 func gasSelfdestructEIP4762(evm *EVM, contract *Contract, stack *Stack, mem *Memory, memorySize uint64) (uint64, error) {
 	beneficiaryAddr := common.Address(stack.peek().Bytes20())
+	if _, isPrecompile := evm.precompile(beneficiaryAddr); isPrecompile {
+		return 0, nil
+	}
 	contractAddr := contract.Address()
 	statelessGas := evm.Accesses.TouchVersion(contractAddr[:], false)
 	statelessGas += evm.Accesses.TouchCodeSize(contractAddr[:], false)