Mix together the refried beans, cheese and salsa until well combined.
Lay the tortillas out on a work surface. Dollop a heaping tablespoon of the bean mixture on one side of the tortilla. Spread the mixture out a little before rolling the tortilla into a long cigar shape. Set them, seam side down on a platter.
Pour the canola oil into a large non-stick skillet placid over medium heat. Once the oil is hot add the taquitos, seam side down. You may have to cook the taquitos in two batches depending on the size of your skillet. Cook for three to five minutes until golden brown. Flip and continue to cook on the other side until golden brown.