1. Preheat oven to 350°F. In large skillet, heat oil over medium heat and cook onion and garlic 4 minutes or until softened. Add ground beef and cook 4 minutes or until browned. Stir in taco seasoning and ¼ cup water. Cook 2 minutes or until sauce thickens.
2. In microwave or small saucepan, heat refried beans and stir in remaining ¼ cup water to thin slightly.
3. Cut one tortilla in half and fit cut ends at either end of 9x13-inch baking dish. Arrange two tortillas, slightly overlapping, to cover bottom. Layer 1/3 refried beans, 1/3 meat mixture and 1 can enchilada sauce. Repeat to make a second layer.
4. Repeat to make a third layer using salsa instead of enchilada sauce. Sprinkle with cheese.
5. Bake 20 minutes or until lasagna is bubbling and cheese is melted. Let stand 5 minutes before cutting.
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