A method is presented for solving the Boltzmann equation in layered systems
without the relaxation-time approximation. The solution is compared with t
hat obtained using the relaxation-time approximation for free-electron soli
ds in the presence of boundaries. For the cases studied, most of the differ
ences can be minimized by using the transport relaxation time. For nonfree
electron materials it is expected that the differences will be more complex
. [S0163-1829(99)05220-0].