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Step 1
Heat oven to 350°F. Spray 11x7-inch (2-quart) baking dish with cooking spray. In 10-inch skillet, cook beef over medium-high heat 5 to 7 minutes, stirring frequently, until thoroughly cooked; drain. Stir in 1 cup of the salsa; heat about 2 minutes or until hot.
Step 2
Line baking dish with 4 tortillas, overlapping to fit. In medium bowl, stir together refried beans and remaining salsa; spoon over tortillas, and spread evenly. Top with half of the meat mixture and 3/4 cup of the cheese. Layer 4 more tortillas over cheese. Spoon and spread Spanish rice over tortillas. Top with remaining meat mixture and cheese. Top with tortilla chips.
Step 3
Bake 30 to 40 minutes or until hot in center and bubbling along sides.