diff --git a/core/error.go b/core/error.go
index 51ebefc137bc..238d881d14e7 100644
--- a/core/error.go
+++ b/core/error.go
@@ -63,6 +63,11 @@ var (
 	// have enough funds for transfer(topmost call only).
 	ErrInsufficientFundsForTransfer = errors.New("insufficient funds for transfer")
 
+	// ErrInsufficientBalanceWitness is returned if the transaction sender has enough
+	// funds to cover the transfer, but not enough to pay for witness access/modification
+	// costs for the transaction
+	ErrInsufficientBalanceWitness = errors.New("insufficient funds to cover witness access costs for transaction")
+
 	// ErrInsufficientFunds is returned if the total cost of executing a transaction
 	// is higher than the balance of the user's account.
 	ErrInsufficientFunds = errors.New("insufficient funds for gas * price + value")
diff --git a/core/state_transition.go b/core/state_transition.go
index ae9643f71762..2c29b6da096e 100644
--- a/core/state_transition.go
+++ b/core/state_transition.go
@@ -317,23 +317,24 @@ func (st *StateTransition) TransitionDb() (*ExecutionResult, error) {
 		return nil, fmt.Errorf("%w: have %d, want %d", ErrIntrinsicGas, st.gas, gas)
 	}
 	if st.evm.ChainConfig().IsCancun(st.evm.Context.BlockNumber) {
-		var targetBalance, targetNonce, targetCodeSize, targetCodeKeccak, originBalance, originNonce []byte
+		var targetBalance, targetNonce, targetCodeSize, targetCodeKeccak, originBalance, originNonceBytes []byte
 
 		targetAddr := msg.To()
 		originAddr := msg.From()
 
 		statelessGasOrigin := st.evm.Accesses.TouchTxOriginAndComputeGas(originAddr.Bytes(), msg.Value().Sign() != 0)
 		if !tryConsumeGas(&st.gas, statelessGasOrigin) {
-			return nil, fmt.Errorf("insufficient gas to cover witness access costs")
+			return nil, ErrInsufficientBalanceWitness
 		}
 		originBalance = st.evm.StateDB.GetBalanceLittleEndian(originAddr)
-		originNonce = st.evm.StateDB.GetNonceLittleEndian(originAddr)
-		st.evm.Accesses.SetTxOriginTouchedLeaves(originAddr.Bytes(), originBalance, originNonce)
+		originNonce := st.evm.StateDB.GetNonce(originAddr)
+		originNonceBytes = st.evm.StateDB.GetNonceLittleEndian(originAddr)
+		st.evm.Accesses.SetTxOriginTouchedLeaves(originAddr.Bytes(), originBalance, originNonceBytes)
 
 		if msg.To() != nil {
 			statelessGasDest := st.evm.Accesses.TouchTxExistingAndComputeGas(targetAddr.Bytes(), msg.Value().Sign() != 0)
 			if !tryConsumeGas(&st.gas, statelessGasDest) {
-				return nil, fmt.Errorf("insufficient gas to cover witness access costs")
+				return nil, ErrInsufficientBalanceWitness
 			}
 			targetBalance = st.evm.StateDB.GetBalanceLittleEndian(*targetAddr)
 			targetNonce = st.evm.StateDB.GetNonceLittleEndian(*targetAddr)
@@ -343,7 +344,13 @@ func (st *StateTransition) TransitionDb() (*ExecutionResult, error) {
 			var codeSizeBytes [32]byte
 			binary.LittleEndian.PutUint64(codeSizeBytes[:8], codeSize)
 			st.evm.Accesses.SetTxExistingTouchedLeaves(targetAddr.Bytes(), targetBalance, targetNonce, targetCodeSize, targetCodeKeccak)
+		} else {
+			contractAddr := crypto.CreateAddress(originAddr, originNonce)
+			if !tryConsumeGas(&st.gas, st.evm.Accesses.TouchAndChargeContractCreateInit(contractAddr.Bytes(), msg.Value().Sign() != 0)) {
+				return nil, ErrInsufficientBalanceWitness
+			}
 		}
+
 		if st.gas < gas {
 			return nil, fmt.Errorf("Insufficient funds to cover witness access costs for transaction: have %d, want %d", st.gas, gas)
 		}
diff --git a/core/vm/evm.go b/core/vm/evm.go
index 42b7daad87d4..3bbbdfb04dfb 100644
--- a/core/vm/evm.go
+++ b/core/vm/evm.go
@@ -474,18 +474,21 @@ func (c *codeAndHash) Hash() common.Hash {
 // create creates a new contract using code as deployment code.
 func (evm *EVM) create(caller ContractRef, codeAndHash *codeAndHash, gas uint64, value *big.Int, address common.Address, typ OpCode) ([]byte, common.Address, uint64, error) {
 	var zeroVerkleLeaf [32]byte
+	var balance []byte
 
 	if evm.chainConfig.IsCancun(evm.Context.BlockNumber) {
 		// note: assumption is that the nonce, code size, code hash
 		// will be 0x0000...00 at the target account before it is created
 		// otherwise would imply contract creation collision which is
 		// impossible if self-destruct is removed
-		balance := evm.StateDB.GetBalanceLittleEndian(address)
+		if evm.StateDB.GetBalance(address).Sign() != 0 {
+			balance = evm.StateDB.GetBalanceLittleEndian(address)
+		}
 
 		if value.Sign() != 0 {
 			evm.Accesses.SetLeafValuesContractCreateInit(address.Bytes()[:], zeroVerkleLeaf[:], nil)
 		} else {
-			evm.Accesses.SetLeafValuesContractCreateInit(address.Bytes()[:], zeroVerkleLeaf[:], balance[:])
+			evm.Accesses.SetLeafValuesContractCreateInit(address.Bytes()[:], zeroVerkleLeaf[:], balance)
 		}
 	}