Preheat oven to 400°F (200°C). Arrange tater tots in a single layer on a baking sheet.
Bake tots for 20-25 minutes until deep golden brown and very crispy. Season with taco seasoning immediately upon removing from oven.
Warm the tortillas in the microwave for 30 seconds to make them pliable.
Spread about 1/4 cup of warm refried beans down the center of each tortilla.
Top with a generous handful of crispy tots and 1/2 cup of shredded cheese.
Fold the sides in and roll the burrito tightly. Repeat for all tortillas.
Heat oil in a skillet over medium heat. Place burritos seam-side down and cook for 2-3 minutes per side until browned.
Serve immediately with sour cream and salsa.
