In a skillet over medium heat, add the ground beef and cook until browned, about 5-7 minutes. Stir in the onion and sauté until softened, about 3 minutes. Add the garlic, taco seasoning, and salsa, simmering for 2-3 minutes until thickened.

Warm the tortillas in the microwave or on a skillet until pliable. Spread refried beans along the center, add the beef filling and cheese. Fold sides in and roll tightly from the bottom.

For frying, heat oil in a skillet to 350°F. For baking, preheat the oven to 400°F. Prepare for cooking based on your method.

Fry the chimichangas in hot oil for 2-3 minutes per side until golden brown. Drain on paper towels. For baking, brush with oil and bake for 20-25 minutes until golden, turning halfway through.

Allow the chimichangas to rest for a few minutes before serving with sour cream, guacamole, or salsa.