I was learned that the form of collision term in relaxation time approximation is set to be:
$$\left (\frac{\partial f}{\partial t}\right)_c=-\frac{f-f^0}{\tau}$$
in with $f^0$ is local equilibrium distribution function.
Many places use the simplest case to explain relaxation time approximation, that is spatially homogeneous distribution,so the Boltzmann equation becomes:
$$\frac{\partial f}{\partial t}=-\frac{f-f^0}{\tau}$$
It is very clear in this situation that $f^0$ is just equilibrium distribution function which is already known,and the steady solution of this equation is exactly $f^0$.
But it seems more complete in more general condition:
$$\frac{\partial f}{\partial t}+\mathbf v\cdot\frac{\partial f}{\partial \mathbf r}=-\frac{f-f^0}{\tau}$$
My question is:
What is $f^0$ (i.e. the local equilibrium distribution function) in this condition? I guess: it is the local equilibrium distribution function corresponding to the initial distribution, and will change with time and approach the limit of equilibrium distribution. If so, it seems not simpler to use relaxation time approximation when spatial distribution is not homogeneous initially.