In a medium bowl, mix together refried beans and taco seasoning.
Spread about 1/3 cup of the refried bean mixture down the center of each tortilla.
Sprinkle with 2-3 tablespoons of cheese.
Roll tortillas up tightly, keeping ends open.
Heat oil in a large skillet over medium heat.
Carefully lay 2-3 burritos in the skillet, seam side down, and cook for 30-60 seconds, or until golden brown. Carefully turn the burritos and cook the other side until golden. Remove from oil and lay on a paper towel lined plate or baking pan.
Repeat the frying process until all the burritos are cooked.
Serve with salsa for dipping.