The Wiki article on the Nero command line AAC tools for Linux is out of date. It says that there is no Linux version. The latest release of the Nero command line AAC encoder includes Linux binaries for neroAacEnc and neroAacDec. Unfortunately it does not include neroAacTag. I would have updated the article but it is locked.
It is not locked. But to avoid spam we require that you PM me with your username at the wiki and then I will manually give you editing access.
Thanks, I now have access and have updated the entry.