1. In a small bowl, stir together tomato sauce and salsa. Using about half the tomato sauce mixture, brush both sides of each tortilla. Stack tortillas on a plate and set aside. (This allows tortillas to soften.)
2. In a large skillet, cook beef over medium-high heat until brown, about 5 minutes, stirring occasionally. Place in a colander and rinse under hot water. Drain well. Wipe skillet with a paper towel. Return beef to skillet. Stir in refried beans, chili powder, cumin and pepper. Cook and stir for 2 minutes, or until heated through.
3. Preheat broiler.
4. Spoon about 1/4 cup of the mixture down the center of each tortilla. Roll up tortillas and place, seam side down, in a 10x6x2-inch or 9x9x2-inch glass baking dish. Top with remaining tomato sauce mixture.
5. Broil 4 inches from the heat for 5 minutes, or until browned.
6. Sprinkle with cheese. Let stand 5 minutes before serving.